Enterprise Accounting Standards Operational Practice - (Effective from 2007)

Author: He Zidong (Compiler)
Publisher:
Publish Date: 2007-01-01
Features: Starting from January 1, 2007, the new enterprise accounting standards will be implemented nationwide. The new enterprise accounting standards system is an organic whole composed of three parts: the basic standards, specific standards, and application guidelines. This book strictly adheres to the new enterprise accounting standards, divided into 4 parts and 40 chapters, introducing the background of the formulation or revision of the standards, the scope of application, the comparison of differences between the old and new standards, the main impact of implementing the new standards on corporate finances, the recognition and measurement of various accounting elements, accounting subjects and main accounting treatments, as well as accounting disclosures. It incorporates the entire content of the basic standards of the enterprise accounting standards, 38 specific standards, and application guidelines, with high operability and practicality. It helps a wide range of financial and accounting personnel, tax personnel, auditors, and others to master and apply the new accounting standards easily, systematically, and accurately.