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China Master GAAP Guide, 8/e
原價:
HK$1550.00
現售:
HK$1472.5
節省:
HK$77.5 購買此書 10本或以上 9折, 60本或以上 8折
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商品簡介 |
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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