International Accounting Teaching Guidance Committee Expert Review of Ministry of Education Recommended Textbooks

Author: Xu Jingzhang et al.
Publisher:
Publishing Date: 1999-09-01
Features: This book is written to meet the needs of accounting education and can be used as a teaching material for accounting, finance, and trade majors in colleges and universities. It can also serve as a reference book for accounting theorists conducting academic research and for foreign-related accounting professionals engaged in practical operations. The book has a well-structured layout, up-to-date content, and comprehensive discussions, making it an excellent teaching material for international accounting in fields such as accounting, finance, and trade. The book is based on the three main areas of current international accounting research: international comparative accounting, international financial accounting, and international management accounting. It emphasizes a systematic introduction to the theories and methods of these fields while striving for innovation and breakthroughs in each area. In the section on international comparative accounting, the book systematically elaborates on the basic characteristics and new developments in accounting theory and practice in major countries today, as well as provides insights and prospects on the classification of accounting models and international accounting harmonization. In the section on international financial accounting, the book focuses on four branches of financial accounting: foreign currency accounting, inflation accounting, consolidated financial statements, and international financial reporting.