Accounting Theory (fourth edition) universities teaching undergraduate accounting major new series(Chinese Edition)

Paperback. Pub Date :2014-02-01 Pages: 313 Language: Chinese Publisher: Northeastern University of Finance and Economics Press. Accounting Theory (fourth edition) universities teaching undergraduate accounting major new series. The main contents of this revision include : (1) enrich the functional role of the content of the conceptual framework of accounting and financial accounting; (2) complements the definition of assets. the latest developments in the content measured at fair value. recognition and measurement of assets. revenue recognition and measurement; (3) update the accounting Related Content Guidelines international coordination and development of China's accounting standards: (4) adjustment of the part of the decision usefulness of accounting information and management accounting practices; (5) of the cost calculation and control theory. part of management accoun...