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Study on Accounting Managers Behavior under Some Contracts Relations
The real accounting information is an important cornerstone for modern market economy normal operation. Norm and proper accountancy behavior is the basic premise that accounting information can objectively reflect the fact of the economy. S.... |
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Research on Postgraduate Accounting Education
With the full development of China.... |
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A Study on Differentia and Coordination between China Enterprise's Accounting Standards and Income Ta
In the recent years, with the deepening of market economy and globe economy, China mends its pace on reformation of accounting and taxation system. On February 2006, the Ministry of Finance issued 1 basic norm and 38 specific accounting sta.... |
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Research of the Fair Value Accounting's Impacts on Stakeholders
The issuance of the SFAS157 made probably the fair value become to be the main measurement in the future, in the same time, fair value measurement has been used in accounting calculation in the new accounting standard in our country. But th.... |
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The Research on Fair Value and Its Application in China
Fair value in our country has experienced a repeated process from scratch, and then abandoned, to being picked up again. February 15th 2006, the new accounting standards promulgated. The highlight is the reuse of fair value, which has expan.... |
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Study on the Process and Effectiveness of International Harmonization of China Accounting Standards
With the advent of the era of economic globalization, international economic exchanges and cooperation have become increasingly frequent, particularly cross-border movement of capital is the scale and speed has been enhanced significantly..... |
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The Research on Accounting Measurement Model of Pig Asset
Pig industry is the largest of China\.... |
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Studies on Measurement of Aquaculture Biological Assets Value
Because of its natural proliferation, the biological assets become the special assets which are different from the other assets, and the accounting and measurement of the value has been a controversial issue. The aquaculture biological asse.... |
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The Research of Accounting Measurement Attribute on Fruit Tree Asset
The fruit tree asset belongs to the economic forest asset of forest asset. The fruit tree asset is the productive biological asset which has the characteristic of fixed asset because of its long growth cycle and production that produced aft.... |
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Study of Internal Control System in Public Companies Based on COSO Report
Since the ordination of Sarbanes-Oxley Act (hereinafter asSOX), main market economic countries have enhanced or improved the standard for internal control of enterprises, especially public companies, by enacting related laws, acts and estab.... |
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Research on the Problems Existed in the Course of the New Accounting Standards Implementation in List
With the development of economy.... |
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Research on Exertion of Fair Value Measurement
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.In late of 1990s, fair value measurement was put into use in our enterprise accounting standard. Because of a ser.... |
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Research on the Impact of Fair Value Accounting on Chinese Commercial Banks
The Ministry of Finance released a new system of corporate accounting standards on February 15, 2006 and regulated that it has taken within the framework of listed companies on January 1, 2007, encouraging the implementation of other enterp.... |
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Research on the Measurement and Application of Fair Value
The most of countries in the world adopt historical cost measurementarbitrary contemporary. The main reason is that the basic materials are easyto get. With the disintegration of Bretton Woods System, there have beenlots of financial instru.... |
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Sino-American Comparative Study on Nongovernmental Nonprofit Organization Accounting Standards System
As a form of society organization, non-profit organizations have played an important role in the development of social economy throughout the world. On account of the highly development in nongovernmental nonprofit organization field, it is.... |
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Research on Application of Fair Value Measurement Attribute in Accounting Standards for Business Ente
On February 15, 2006, a new system of Chinese accounting standards for business enterprises was issued. It was viewed as beginning of a new round of accounting reform in China. In that reform, the use of fair value was to be seen as a signi.... |
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The Logic Study of Chinese Accounting Standers
Chinese Accounting Standards is improving and perfecting with the development of social economic. Most of the scholars are paying more attention to promote and weigh it by researching the changing of its environment and the adaptability of.... |
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Research on Fair Value Audit
The concept of fair value has been massively introduced in our country\.... |
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The Response of Auditor Opinion to Accounting Fraud and Its Influencing Factors
The financial reporting audit is CPA\.... |
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Study on National Social Security Fund Accounting Information Disclosure
National social security fund (NSSF) is an important strategic reservation. So its disclosure of the accounting information is an important tool for people to know NSSF.... |
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