Theoretical Research on Financial Accounting

Author: Ge Jiashu
Publisher:
Publish Date: 2006-05-01
Features: The author has been engaged in teaching and research in accounting for over six decades. However, upon introspection, how much have I truly become familiar with and gained insights into in these six years? Limited to fundamental accounting knowledge, American financial accounting theory (normative part) and its development, financial accounting conceptual framework, and accounting standards-setting methods, these are the few areas I have some understanding. "Learning leads to awareness of one's own shortcomings." With the rapid advancement of the times and the ever-changing technology, I increasingly realize the boundless nature of knowledge! Therefore, only by remaining humble, cautious, and striving for progress can I possibly join forces with middle-aged and young accounting scholars to work hard to stay at the forefront of accounting science and avoid becoming, and remaining, a laggard. This book is divided into two parts: one is the fundamental theory of financial accounting (this is newly written), and the other is thematic research (most of it has been written in the past and has been published, while some are lecture outlines or drafts for teaching doctoral students and have not been published).