- Under the new accounting standards of the accounting of intangible assets
Abstract: In 2001, China implemented <<Accounting Standards for Enterprises - Intangible Assets>> (hereinafter referred to as the old criteria) there are some flaws, February 15, 2006, the Ministry of Finance issued a <<Accounting Standards No. 6 - - intangible assets>> (hereinafter referred to as the new guidelines) the ne...
Post Time:Mar 8,2010 TAG:Accounting Theory - New Accounting Standards in the use of fair value
Summary: Accounting is the core measure. Some people say that accounting itself is a measurement process from the ancient "Jieshengjishi", "drawing a notebook" development closer to the modern double-entry bookkeeping perfect credit, in this long historical process , the accounting measurement is always the core of the fair value (Fair Value) as a...
Post Time:Mar 8,2010 TAG:Accounting Theory - Corporate governance, corporate governance and accounting information systems 1
Abstract: This paper integrates corporate governance and corporate management framework, a comprehensive treatment of the status and role of accounting: accounting information systems on the one hand is to contact the corporate governance system and management system, link in the management system and management system to normal operation basis; t...
Post Time:Mar 8,2010 TAG:Accounting Theory - On the accounting information system analysis of the effectiveness of the audited data
Paper Keywords: accounting information systems auditing the effectiveness of internal control data Abstract: Based on the audit of financial statements of the accounting information system data requirements, define the validity of the first analysis of the data given, and then analyzes the impact of accounting information systems safe and effect...
Post Time:Mar 4,2010 TAG:Accounting Theory - Under the new guidelines of the importance of the concept
Abstract: For the concept of the importance of research, both for accounting and auditing theorists or practitioners who are a timeless topic based on new accounting standards, auditing standards, under the premise of the importance of the concept of the importance of standards are discussed and put forward some views. Keywords: importance of th...
Post Time:Mar 2,2010 TAG:Accounting Theory - Audit laws and regulations on government investment Thoughts
Summary: Government investment in the audit determines the specificity of its legal system work in practice will face much to think about and problems to be solved. This article applies to conflicts of law issues such as analytical thinking and put forward countermeasures and measures. Keywords: audit auditing legal measures of government invest...
Post Time:Feb 27,2010 TAG:Accounting Theory - On the impact of the audit of computerized accounting
Abstract: Computerized Accounting is an inevitable stage in the development of accounting and trends which significantly improves the efficiency and accuracy of accounting, but also brought the audit to the audit object, audit scope, audit methods and other major changes, resulting in a series of new audit risk, so we should have in depth the reas...
Post Time:Feb 26,2010 TAG:Accounting Theory - New accounting standards in the application of the principle of prudence
Abstract: the principle of prudence in business accounting is an important principle in China's new accounting standards has been fully applied and reflect. The extensive application of the principle of prudence, and prevent companies exaggeration of assets, the phenomenon of inflated profits . also help improve the competitiveness in the market. ...
Post Time:Feb 25,2010 TAG:Accounting Theory - Economic profit and accounting profit of
Paper Keywords: Value management accounting economic profit profits Abstract: Although the accounting profit and economic profit performance evaluation indicators are not only obvious difference, but also in the role, methods, and there are still a certain amount of contact the accounting profit after profit economic profit is a prior forecast, ...
Post Time:Feb 24,2010 TAG:Accounting Theory - On the characteristics of modern accounting theory
Paper Keywords: accounting theory analysis Abstract: accounting theory, accounting theory is based on the supporting feet of the building, strong point, but also accounting theory, development, enrich and improve the strength and the source. The dialectical relationship between the two specific features: on the one hand, the improvement of the t...
Post Time:Feb 24,2010 TAG:Accounting Theory - Subjects of the new accounting standards
Abstract: In 2006 the Ministry of Finance issued a new accounting standard, accounting professionals to understand the application of new accounting standards, there is a gradual process. The new accounting standard for impairment loss of assets, cost of processing assets, liabilities, costs of dealing with relevant subjects in depth interpretatio...
Post Time:Feb 22,2010 TAG:Accounting Theory - On the new campus Vocational School follow-up auditing of infrastructure projects
〔 Abstract〕 present, China's Vocational School new campus building large-scale, short duration, task weight, the shortage of funds, internal audit is weak and so widespread. The auditing departments in various schools face a very difficult task is to try to save money for school construction, reducing construction costs, to play a maximum benefit...
Post Time:Jan 31,2010 TAG:Accounting Theory - On the statement of cash flows and rapid preparation of
Paper Keywords: rapid preparation of the cash flow statement Paper Abstract: The cash flow statement is one of the three basic financial reports for the corporate evaluation of financial condition and results of operations have an important role. This rapid preparation of a detailed analysis of cash flow method. Cash flow statement of the financ...
Post Time:Jan 30,2010 TAG:Accounting Theory - On Computerized Accounting Information System of Enterprise Internal Control
[Paper Keywords] Computerized Accounting Information System Internal Control [Abstract] In recent years with the popularity of computers in the field of accounting and application of traditional accounting information systems from manual accounting information system to the progressive development of computerized accounting information systems. Co...
Post Time:Jan 30,2010 TAG:Accounting Theory - Description of new accounting standards system for listed companies under the accounting policy choices
[Paper Key words] the new Public Company Accounting policies Accounting Standards [Abstract] accounting not only for national service, more for the majority of investors, creditors service. But under the conditions of the market economy, enterprises as market entities have a greater choice of accounting policies. Enterprises have the right to choo...
Post Time:Jan 30,2010 TAG:Accounting Theory - On the Green Accounting in China's development and application of
Abstract: The rapid development of China's economy today, environmental problems have gradually attracted people's attention. To achieve the sustainable development of China's economy, the traditional accounting of a new branch of green accounting is quietly rising. This paper analyzes the green accounting in China's development situation, the nee...
Post Time:Dec 26,2009 TAG:Accounting Theory - After the implementation of new accounting standards impact on corporate profit margin analysis of
[Abstract] the new accounting standards on January 1, 2007 listed companies to implement first, and then will be gradually extended to all companies. The new accounting standards in the inventory management, asset impairment, debt restructuring, non-monetary transactions, corporate mergers have done a major adjustment, especially the fair value of...
Post Time:Dec 25,2009 TAG:Accounting Theory - Construction of China's social security accounting model Thoughts
Abstract: As China's rapid economic development, China's social security reform has made the cause of some success, but the accounting aspects of social security there are still many problems. Accounting issues to strengthen the study of social security has become China's social security and accounting theory workers an important issue. Real, comp...
Post Time:Dec 25,2009 TAG:Accounting Theory - Analysis of the SME accounting target location
Abstract: Since the reform and opening up of China's rapid economic development, at present, China's industrial and commercial registration of more than 1,000 million SMEs, accounting for 99% of total number of enterprises. To the end of 2008, 60% of the country's industrial output and 40% of the profits and taxes from the small and medium enterpr...
Post Time:Dec 25,2009 TAG:Accounting Theory - Impairment of assets: The new guidelines for the new characteristics of
[Abstract] In this paper, four-pronged approach to analysis of changes in scope of application of asset impairment, the impairment reversal of the changes, asset impairment losses and goodwill impairment groups dealing with the provisions of the concepts of the headquarters of assets. [Key words] Impairment of assets old and new criteria for diffe...
Post Time:Dec 18,2009 TAG:Accounting Theory - On the accounting supervision and monitoring of accounting 1
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Post Time:Dec 8,2009 TAG:Accounting Theory - On the theoretical basis for Bankruptcy Accounting
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Post Time:Dec 7,2009 TAG:Accounting Theory - Analysis of accounting practice the principle of prudence Perspective perfect
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Post Time:Dec 3,2009 TAG:Accounting Theory - On the Economic Responsibility Audit Risk
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Post Time:Nov 30,2009 TAG:Accounting Theory - On the scientific concept of development and the establishment of social responsibility accounting
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Post Time:Nov 25,2009 TAG:Accounting Theory - Causes the formation of audit risk and control methods
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Post Time:Nov 24,2009 TAG:Accounting Theory - 60 years of accounting development in Retrospect and Prospect
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Post Time:Nov 23,2009 TAG:Accounting Theory - Studies on the implementation of accounting standards: Based on Consistency
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Post Time:Nov 23,2009 TAG:Accounting Theory - China A Comparative Study of Professional Ethics of Internal Audit
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Post Time:Nov 22,2009 TAG:Accounting Theory - Accounting model analysis of the formation of environmental factors
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Post Time:Nov 11,2009 TAG:Accounting Theory - Accounting Simulation Practice and Exploration of Experimental Teaching
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Post Time:Nov 5,2009 TAG:Accounting Theory - How to Prevent Accounts Receivable Risk and its measures
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Post Time:Nov 3,2009 TAG:Accounting Theory - Audit's role in corporate governance
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Post Time:Nov 2,2009 TAG:Accounting Theory - Internal accounting control theory and the latest developments
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Post Time:Oct 26,2009 TAG:Accounting Theory - On the Information of China's accounting system under the conditions of process control
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Post Time:Oct 23,2009 TAG:Accounting Theory - Accounting Records Management Infrastructure in Universities
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Post Time:Oct 21,2009 TAG:Accounting Theory - To improve the effectiveness of moral education a realistic way of accounting - the humanistic spirit in order to cultivate moral sentiments
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Post Time:Oct 21,2009 TAG:Accounting Theory - On Improving the Accounting Standards Executive power should have the basic conditions for
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Post Time:Oct 1,2009 TAG:Accounting Theory - Based on monitoring of employees listed companies in China Research on formation mechanism of accounting information
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Post Time:Sep 24,2009 TAG:Accounting Theory - Organization of accounting firms to explore the relevance of natural
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Post Time:Sep 23,2009 TAG:Accounting Theory
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