China Accounting Standards System Construction: Development. Comparison. Coordination

Author: Xu Jialin, Gong Xiang, et al.
Publisher:
Publish Date: 2006-09-01
Features: The construction of accounting standards is not only an important part of modern accounting theory but also a practical issue that requires continuous research and improvement along with changes in the economic environment. According to relevant records, the original concept of accounting standards first appeared in the United States in 1909, but its formal research, development, and publication of standardized texts occurred after the Great Depression of 1929-1933. This book consists of 17 chapters, which can be broadly divided into four parts: basic theoretical research related to the construction and development of accounting standards (Part I: Basic Research), research on the development trend of accounting international coordination and convergence (Part II: Coordination Research), research on the operation and comprehensive coordination of Chinese accounting standards (Part III: Operational Research), and comparative research on Chinese accounting standards and IAS/IFRS (Part IV: Comparative Research).