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- On the content of the disclosure of accounting information design
[Abstract] The current disclosure of accounting information on the reliability and relevance of defects are still there is a big important reason is that the content of accounting information disclosure flaw in the design itself. The impact of this new accounting standards, disclosure of accounting information in the development of new , segment r...
Post Time:Apr 14,2010 TAG:Accounting - Harmony Vision conservatism principle of accounting issues related to application of thinking
[Abstract] the principle of the stability of the uncertainty due to the constraints of accounting, and its practical application in the inherent imbalance, bias and a degree of arbitrariness. Meanwhile, in practice also involves among other accounting principles mutual coordination. In this paper, the principle of sound accounting practices in Chi...
Post Time:Apr 13,2010 TAG:Accounting - Qinghai-Tibet Railway Travel Resource Accounting
[Abstract] the opening of the Qinghai-Tibet railway has greatly promoted the development of tourism along the region, but because of its unique natural conditions, the use of accounting tools necessary to strengthen the use of tourism resources development and accounting. Based on the tourism resources along the established accounting the need for...
Post Time:Apr 13,2010 TAG:Accounting - The basic structure of the construction of a harmonious Accounting
[Abstract] times by people in different social development, enterprise resource element analysis of progressive knowledge, discussed any business is "capital, labor, environment," the product of combination of three elements, any element has different resources The property features. harmony of accounting is to: establish the manifestation of the ...
Post Time:Apr 13,2010 TAG:Accounting - The inherent nature of the accounting functions: reflect
[Abstract] regardless of the angle or position from which to understand the functions of accounting, can not be divorced from "Accounting" or the occurrence of ontology and objective economic and business activities, and research "accounting" Ontology and objectivity of economic and business activities, the need for a included in Accounting, Accou...
Post Time:Apr 13,2010 TAG:Accounting - Theoretical Analysis of the nature of goodwill, goodwill accounting practice and the choice
[Abstract] as a goodwill accounting concepts and economic concepts, the essence of which is "the ability to bring excess return" of goodwill accounting procedure choice has deviated from the essence of goodwill, such as internally generated goodwill is not recognized, recognition and measurement of goodwill purchased in theory and practice there a...
Post Time:Apr 13,2010 TAG:Accounting - Under the fair value of financial crisis, the problem of
[Abstract] At present, the global financial crisis sweeping the world economy experienced an unprecedented winter, fair value accounting in the current round of financial crisis blamed by some financial institutions to increase economic turmoil as an "accomplice." U.S. Securities Commission, the International Accounting Standards The Council and o...
Post Time:Apr 13,2010 TAG:Accounting - And the fair value of financial crisis
[Abstract] the global financial crisis, the decision makers on the one hand exposed the error, it also exposed the fair value of its own flaws. The fair value of nature is only a fair price, the price is not worth the price fluctuates frequently This is especially true for financial products in particular. Therefore, optimizing the market environm...
Post Time:Apr 13,2010 TAG:Accounting - Financial Crisis Rethinking the fair value accounting
[Abstract] caused the U.S. financial crisis, the theorists of the general question of fair value accounting, it was publicly stated at fair value should be discarded in order to ease the financial crisis. This paper argues that the financial crisis, fair value accounting is not the culprit, the fair value measurement method The science remains, on...
Post Time:Apr 13,2010 TAG:Accounting - Changes in fair value: Game theory and reality
[Abstract] In theory, some economic activities must be measured at fair value, but in reality, the use of fair value will not necessarily be beneficial to all stakeholders. The reason is that with the economic consequences of accounting information. Based on U.S. accounting, for example, analyzed the historical changes in fair value of the process...
Post Time:Apr 13,2010 TAG:Accounting - The use of fair value of investment real estate Thinking
[Abstract] <"Enterprise Accounting Standards No. 3 - Investment Real Estate>> regulated investment property recognition, measurement and disclosure of objective, fair value of investment real estate business is important. This By analyzing the changes in fair value of investment property, the impact on the income statement, comparative as...
Post Time:Apr 13,2010 TAG:Accounting - Old Income Tax Accounting Comparative Analysis
[Abstract] The new guidelines require companies converting income tax accounting method, using the balance sheet liability method for income tax accounting. This article was originally adopted by the enterprise to meet the tax law and current balance sheet liability method of accounting for comparison, analysis of the changes in accounting treatme...
Post Time:Apr 13,2010 TAG:Accounting - On the cash under the cost method of accounting for dividends or profits
Abstract: Long-term equity to cost method investments, there are two cases in which only after the investment to the end of the investee cumulative cash dividends or profits is greater than one second after the investment is equal to or less than the accumulation of the investee to achieve the net profit. This paper discussed the use of the accoun...
Post Time:Apr 13,2010 TAG:Accounting - Strengthening of Basic Accounting
[Abstract] basic accounting work is to regulate the accounting order to provide real accounting information, maintaining social and economic basis for the normal operation, therefore, basic accounting work is very important to regulate. But in practice, many units are still the basic work of accounting some of the problems, if not to improve these...
Post Time:Apr 13,2010 TAG:Accounting - Reinforce the supervision of accounting information disclosure to improve the quality of basic
[Abstract] since January 30, 2007 the China Securities Regulatory Commission issued <<Listed Company Information Disclosure>> Since the request of the securities regulatory authorities, the listed company information disclosure system and the structure has been further improved quality of information disclosure has been further improve...
Post Time:Apr 13,2010 TAG:Accounting - The supply of accounting information disclosure Analysis
[Abstract] restricting the supply of accounting information of the current number of factors, but few scholars attribute analysis of accounting information as a starting point for research. To control the supply of accounting information of listed companies status, you must supply of accounting information of listed companies factors as the basic ...
Post Time:Apr 13,2010 TAG:Accounting - Based on the Balanced Business Performance Management Research
[Abstract] Balanced Scorecard is a system of strategic performance management and evaluation system, and its strategic objectives and performance evaluation from the organization vision and strategy. As a new performance management tool, the Balanced Scorecard from the produce has been internationally renowned companies alike, and give the force i...
Post Time:Apr 13,2010 TAG:Accounting - Comprehensive analysis of changes in goodwill accounting
[Abstract] With the intensification of competition among enterprises, goodwill as an intangible resources, attracted people's attention. This paper introduces the history of American goodwill accounting change, based on the analysis of changes in goodwill accounting standards, specified in the development of China's future goodwill accounting prob...
Post Time:Apr 13,2010 TAG:Accounting - Chief Accountant Definition Professional influence
[Abstract] Chief Accountant is an integral part of modern corporate governance structure of the post, it is business management career in the increasingly important influence. Therefore, we must clearly influence the total content of professional accountants, boundary and form a channel for On this basis, the chief accountant career full impact, a...
Post Time:Apr 13,2010 TAG:Accounting - High-quality accounting standards and high quality accounting information
[Abstract] high-quality accounting standards is an important quality of accounting information to ensure that the conditions to produce high-quality accounting information is of high quality accounting standards is an important criterion. I combine high-quality accounting standards and the new China Accounting Standards After the implementation of...
Post Time:Apr 13,2010 TAG:Accounting - International convergence of accounting standards should pay attention to the problems and countermeasures
[Abstract] China in promoting the process of international convergence of accounting standards, our IFRS accounting standards should be carried out simultaneously with the formulation and revision, China should actively participate in international accounting standard setters, international convergence of accounting standards also would like to ta...
Post Time:Apr 13,2010 TAG:Accounting - Accounting information of the current problems and solutions in monitoring
[Abstract] supervision of accounting information is a distortion of accounting information for the implementation of a regulatory act. However, from our current situation, China's current regulatory process accounting information, there are many problems that seriously affect the regulatory effect of accounting information . In this paper, these i...
Post Time:Apr 13,2010 TAG:Accounting - The substance of the U.S. financial crisis: the virtual economy and real economy disorders
[Abstract] This paper from the U.S. financial tsunami, the formation process of analysis, that the essence of this financial crisis is the virtual economy and real economy disorders, the last of the financial tsunami on the fair value of financial instruments and their impact. [Key words] financial crisis; financial instruments; virtual economy;...
Post Time:Apr 13,2010 TAG:Accounting - Talking about the future accounting profession
[Abstract] This paper from the accounting and the current status of information technology on the accounting profession to explore the impact of future development of the accounting profession. With the economy and the development of information technology, the traditional accounting face significant challenges, as the accounting staff must improv...
Post Time:Apr 13,2010 TAG:Accounting - Higher financial accounting course group "one of the three combinations" Teaching Model
[Abstract] group from the analysis of financial accounting courses starting the need for reform of teaching methods, the "one of the three combinations" method of teaching specific content, features, and implementation of the basic conditions gave some consideration, the accounting firm to establish internal agency As the idea of acc...
Post Time:Apr 13,2010 TAG:Accounting - Undergraduate education of the current accounting environment and problems to be solved
[Abstract] With the reform of higher education and the accounting and rapid development, China's accounting undergraduate education reforms carried out accordingly and in a state of rapid development. But in today's global economy, knowledge economy, information technology development, popular with undergraduate education credit crisis environment...
Post Time:Apr 13,2010 TAG:Accounting - Agricultural public assets and interests of management accounting research
[Abstract] land contract responsibility system in agricultural land and other economic resources, forest village collective ownership of corporations are all, but it is the right to operate all the individual farmers. Thus, the implementation of the right to transfer land contract and management system, holds the right to land contractual manageme...
Post Time:Apr 13,2010 TAG:Accounting - Issue of product inventory accounting methods in the teaching
[Abstract] <"Enterprise Accounting Standards No. 1 - Inventory>> compared with the original inventory guidelines, although little change, but there are differences. This article has been provision for the foreign sales business inventories product, on has provision for diminution in value of inventories to explore how the accounting treat...
Post Time:Apr 13,2010 TAG:Accounting - Revenue accounting and tax treatment of Difference
[Abstract] accounting standards and from the substance over form, prudence principle, the substantive focus on the realization of income; and tax revenue from the organizational point of view, focusing on the realization of social value of income, both confirmed the existence of income is Large differences between the accounting staff to coordinat...
Post Time:Apr 13,2010 TAG:Accounting - Value-added tax planning of special business activities
[Abstract] sales of the special acts, including acts concurrently, mixed sales and regarded as sales and so on. This article in 2009 on the basis of value-added tax, from the sideline, regarded as sales and other aspects of tax planning. [Key words] tax planning; concurrently sales; regarded as sales; commission entrusted Turnover tax with VAT...
Post Time:Apr 13,2010 TAG:Accounting - New Enterprise Income Tax Law Tax Planning under the
[Abstract] The article "New Enterprise Income Tax Law," the policy background, describes the contents of the main changes the new tax law, of the new enterprise income tax law under the idea of tax planning, tax planning and tax point of approach. [Key words] The new Enterprise Income Tax Law; tax planning; way March 16, 2007, of...
Post Time:Apr 13,2010 TAG:Accounting - Tax on corporate income tax law, some problems in deduction
[Abstract] New "" Enterprise Income Tax Law "> and its implementing regulations not clear or there are many debatable issues, the paper far as calculating the amount of taxable income and tax deductions of wages and salaries, employee benefits, union funds Employee education expenses, "a perfect insurance policy," charitable donation, entertain...
Post Time:Apr 13,2010 TAG:Accounting - Hospital accounting system and measures of environmental change
[Abstract] current <<Hospital financial system>> <<hospital accounting system>> is 1 January 1999 onwards the implementation of standardized hospital financial behavior, and strengthening hospital financial management, promoting health development has played a very important role. But ten years, with the deepening health sy...
Post Time:Apr 13,2010 TAG:Accounting - Subject of public works accounting
[Abstract] the allocation of resources to address the public works market failures and governance failures, based on new institutional economics, resource based theory, governance theory, and theory of public works, public works proposed accounting entity concept. Article of its Accounting the main motivation analysis, demonstration of its account...
Post Time:Apr 13,2010 TAG:Accounting - Language skills of accounting graduates in the investigation and analysis of requirements
Paper Keywords: foreign language proficiency requirements of accounting graduates survey Abstract: The survey found that employers of accounting graduates in foreign language requirement is gradually improving, but the current arrangements for bilingual teaching in the accounting profession can not meet the actual needs of the employer. Should r...
Post Time:Apr 13,2010 TAG:Accounting - Accounting legal system: Course Review and Comments
[Abstract] the construction of the legal system of accounting has experienced two periods before and after the establishment of capital markets, mainly around the accounting profession legislation, legislation related to the accounting profession, the accounting system, accounting and auditing standards and the establishment and improvement gradua...
Post Time:Apr 13,2010 TAG:Accounting - Report on sustainable development issues of environmental information
[Abstract] Sustainable Development Report has become a model of corporate environmental information disclosure trends. This paper discusses the evolution of corporate environmental information disclosure model and integration of the three stages of trends; analysis of the release of corporate sustainability reporting status, and from 13 enterprise...
Post Time:Apr 13,2010 TAG:Accounting - Disclosure of non-recurring gains and losses of the policy evolution
[Abstract] In recent years, the annual reports of listed companies to disclose the data in a very striking phenomenon, that is, non-recurring net profit and loss account for the majority of listed companies and listed companies increasingly evolved into an important means to gloss over the report, which raised attaches great importance to the CSRC...
Post Time:Apr 13,2010 TAG:Accounting - Under the new Enterprise Income Tax Law and Accounting Standards of the tax system between
[Abstract] Based on the new accounting standards system for the establishment and consolidation of the background of domestic and foreign income taxes, accounting standards and the difference between the income tax law was analyzed to clarify the relationship between the two, to further deepen the new accounting standards and Enterprise Income Tax...
Post Time:Apr 12,2010 TAG:Accounting - Hospital maintenance of fixed asset accounting
[Abstract] In the new period, the hospital accounting maintenance of fixed assets has been mentioned to the daily work of the hospital, but there is no uniform requirements and standards, hospitals in the implementation quite difficult. The author <"Enterprise Accounting Standards No. 4 - Fixed Assets>> guidelines for the maintenance of t...
Post Time:Apr 12,2010 TAG:Accounting
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