Accounting theory

Author: Cheng Dexing
Publisher:
Publish Date: 2004-01-01
Features: Accounting is an ancient and young discipline. People have been rationally thinking about it for a long time. Countless accounting scholars have tirelessly explored accounting theory issues, achieving fruitful results. Theoretical schools are numerous, and the proposal of various viewpoints has made accounting technology flourish, demonstrating the vigorous development of the accounting discipline. In recent years, books on accounting theory from both China and abroad have continuously appeared before readers. This book is divided into 8 chapters, mainly studying the basic theory of accounting, the applied theory of accounting (the structure of financial accounting theory, accounting standards, accounting measurement theory, financial reporting theory), and special topics (empirical accounting theory, international coordination of accounting, and accounting for price changes).