Accounting (Second Edition)

Author: Yan Da Wu, Yu Yu Lin
Publisher:
Publish Date: 2005-05-01
Features: Since its publication in November 2000, this book has been well-received by a broad readership, with its circulation steadily increasing. Over the past two and a half years, in response to the continuous deepening of accounting reforms, the Chinese government has successively issued a number of new regulations and rules to guide accounting work. For example, the Ministry of Finance has released six specific accounting standards, including intangible assets, and issued the "Enterprise Accounting System" temporarily applicable to joint-stock companies. It has also introduced a series of norms to strengthen internal accounting controls within enterprises. At the same time, China's accounting theoretical research has achieved significant results. To ensure that the content of this textbook is aligned with the current accounting regulations and rules, fully incorporates existing theoretical research findings, and reflects the latest developments in international accounting theory and practice, we have revised the book comprehensively in the spirit of "keeping pace with the times and pioneering innovation." We have appropriately supplemented new content, revised parts that are not fully in line with current regulations, and corrected inaccuracies in the original writing.