China Master GAAP Guide, 8/e
 
作者: Patrick Ng 
出版社: CCH Asia Ltd.
出版日期: 2011/07
頁數: 976
ISBN-10: 9881934885
ISBN-13: 9789881934888
書城編號: 248039
 

原價: HK$1550.00
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內容簡介
 
In 2006, the Chinese Ministry of Finance (MOF) promulgated a revised set of Accounting Standards for Business Enterprises (ASBE). The MOF and the International Accounting Standards Board (IASB) regard the ASBE as substantially reflective of the International Financial Reporting Standards (IFRS).

Features:
Handy bound book
English commentary illustrated with worked examples
Well-structured index


Contents Includes:
Introduction
Basic Standard
ASBE 1 Inventories
ASBE 2 Long-term Equity Investments
ASBE 3 Investment Property
ASBE 4 Fixed Assets
ASBE 5 Biological Assets
ASBE 6 Intangible Assets
ASBE 7 Exchange of Non-monetary Assets
ASBE 8 Impairment of Assets
ASBE 9 Employee Compensation
ASBE 10 Enterprise Annuity Fund
ASBE 11 Share-based Payment
ASBE 12 Debt Restructuring
ASBE 13 Contingencies
ASBE 14 Revenue
ASBE 15 Construction Contracts
ASBE 16 Government Grants
ASBE 17 Borrowing Costs
ASBE 18 Income Taxes
ASBE 19 Foreign Currency Translation
ASBE 20 Business Combinations
ASBE 21 Leases
ASBE 22 Recognition and Measurement of Financial Instruments
ASBE 23 Transfer of Financial Assets
ASBE 24 Hedging
ASBE 25 Direct Insurance Contracts
ASBE 26 Re-insurance Contracts
ASBE 27 Extraction of Petroleum and Natural Gas
ASBE 28 Changes in Accounting Policies and Estimates, and Corrections of Errors
ASBE 29 Events after the Balance Sheet Date
ASBE 30 Presentation of Financial Statements
ASBE 31 Cash Flow Statements
ASBE 32 Interim Financial Reporting
ASBE 33 Consolidated Financial Statements
ASBE 34 Earning Per Share
ASBE 35 Segment Reporting
ASBE 36 Related Party Disclosures
ASBE 37 Presentation of Financial Instruments
ASBE 38 First Time Adoption of Accounting Standards for Business Enterprises
Accounting System for Small-sized Enterprises
Application Guidance

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