Description£º
This book aims at simple and readable presentation. It is devoted to revealing what the financial statements intend to tell in the Chinese context. Real examples are used throughout the book as foundations for illustrations. It is targeted for the users of the Chinese financial statements rather than for the preparers. It focuses on the explanations of what the information in the financial statements means, rather than on how the information is collected, prepared and disclosed. It makes comparisons between CASs and IFRSs and highlights the consequences of the differences between the two sets of accounting standards. The purpose of this book is to provide those interested parties with an understanding of Chinese financial statements prepared under the latest Chinese Accounting Standards. To grasp what the Chinese financial statements intend to reflect is therefore the central theme.

About the Author£º
Wang Songnian, Professor and PhD Supervisor, Shanghai University of Finance and Economics (SUFE), Former Vice President of SUFE; Chong Lee Ming, PhD, Professional Accountant, Member of the Hong Kong Institute of Certified Public Accountants, Australian Certified Public Accountants, Institute of Chartered Secretaries and Administrators in the United Kingdom and the Hong Kong Institute of Companies Secretaries