Advanced Financial Accounting

Author: Jia Lili Xie Kun Jiang Yanling
Publisher:
Publish Date: 2006-08-01
Features: This book is one of the "Modern Finance Series Textbooks" (General Editor: Zhang Ming), and is designed to be a core and main course textbook for accounting and finance students in universities. It is closely linked with "Financial Accounting." The main content includes: financial statements, disclosure of related party relationships and transactions, income tax accounting, foreign currency transactions accounting, contingent liabilities, lease accounting, derivative financial instruments accounting, supply restructuring, non-monetary transactions, price change accounting, changes in accounting policies, changes in accounting estimates, international bankruptcy and liquidation, partnership accounting, branch accounting, and pension and retirement accounting, among others.