Construction of Chinese Accounting Standards System - Development. Comparison. Coordination

Author: Xu Jialin, Gong Xiang, et al
Publisher:
Publish Date: 2006-09-01
Features: The convergence of accounting standards is a significant event in the current development of international accounting. Grasping this trend is of great importance for promoting China's accounting reform, improving the quality of accounting information, maintaining the stability of the capital market, and further creating a favorable investment environment in China. As accounting theorists, it is our responsibility and something we are willing to dedicate ourselves to—tracking the development of accounting and auditing standards in various countries and internationally, conducting research and comparison, and providing comprehensive recommendations for the formulation of China's accounting and auditing standards. In recent ten years, our research team has been diligently studying accounting and auditing standards worldwide, producing some research results that have gained a positive social impact. This book consists of 17 chapters, which can be roughly divided into four parts: fundamental theoretical research related to the construction and development of accounting standards, research on the development trend of international accounting coordination and convergence, research on the operation and comprehensive coordination of Chinese accounting standards, and comparative research on Chinese accounting standards and IAS/IFRS. The convergence of accounting standards is a significant event in the current development of international accounting. Grasping this trend is of great importance for promoting China's accounting reform, improving the quality of accounting information, maintaining the stability of the capital market, and further creating a favorable investment environment in China. As accounting theorists, it is our responsibility and something we are willing to dedicate ourselves to—tracking the development of accounting and auditing standards in various countries and internationally, conducting research and comparison, and providing comprehensive recommendations for the formulation of China's accounting and auditing standards. In recent ten years, our research team has been diligently studying accounting and auditing standards worldwide, producing some research results that have gained a positive social impact. This book consists of 17 chapters, which can be roughly divided into four parts: fundamental theoretical research related to the construction and development of accounting standards, research on the development trend of international accounting coordination and convergence, research on the operation and comprehensive coordination of Chinese accounting standards, and comparative research on Chinese accounting standards and IAS/IFRS.