2006 - Interpretation and Application of Enterprise Accounting Standards - Appendix: Enterprise Accounting Standards and Application Guide

Author: Dong Liwei
Publisher:
Publish Date: 2007-01-01
Features: Based on the original texts of the standards and guidelines, this book follows the approach of "which business or matters are targeted, and how to handle the accounting," highlighting the complex concepts involved in each standard. It helps readers understand the scope of application of the standards and the key points and difficulties of accounting applications. The book emphasizes practical accounting, with substantial content but does not aim to become a mere "accounting code usage manual." It takes typical business cases and conventional processes within the scope of each standard as examples, combining the author's years of theoretical and accounting practical experience to use as much industry economic language—accounting entries—as possible. This allows readers to grasp the principles and methods of accounting recognition and measurement, with a focus on providing complete financial information about business matters in the financial statements and appendices.