RESEARCH ON APPLICATION OF EMPLOYEE BENEFITS PAYABLE UNDER THE NEW STANDARDS
Journal Title: Topics in Economics, Business and Management (EBM) - Year 2017, Vol 1, Issue 1
Abstract
Issued by ministry of finance in January 2014, the revised edition of Accounting Standard for Business Enterprise No.9——Employee Benefits introduced plenty of contents of International Accounting Standards No.19——Employee Benefits. Compared with the old standards, there exist great changes. Based on the domestic current level of economic development and specific situation of enterprises, to research the impact of these changes on financial statements, financial accounting and the future development, furthermore, to analyze enterprises how to apply the new standards, the innovations and the deficiencies by a case study ,so as to guide the practical operations of enterprises and provide opinions and suggestions.
Authors and Affiliations
Qianqian Wu, Xiuping Wang
Keywords
Related Articles
- EP ID EP412790
- DOI 10.26480/icemi.01.2017.131.133
- Views 79
- Downloads 0
ANALYSIS AND CONTROL OF ACCOUNTING FIRM’S AUDIT RISK
With more and more attention people paid to quality and the authenticity of the audit report and the audit opinion,it is highly time for auditors and accounting firms to pay attention to the audit risk during the audit p...
ANALYSIS ON FINANCIAL MANAGEMENT CAPABILITY OF CONTEMPORARY UNDERGRADUATES IN CHINA: TAKING BEIJING AS AN EXAMPLE
As an important part of social consumers, Undergraduates’ financial management capability affects not only the quality of their personal life, but also the operation of social economy. Taking universities in Beijing of C...
THE GREEKS OF THE PITERBARG OPTION PRICING FRAMEWORK
In this paper the Greeks are derived in the Piterbarg option pricing framework, which derives the price of an option through three unique interest rates, and collateral payments. The different scenarios of collateral pay...
DISCUSSIONS ON ISSUES OF CHINA’S INTERNET FINANCE REGULATIONS AND POLICIES
China’s Internet finance has, though starting late, gained rapid development recently. Considering the environmental complexity and diversity, the difficulty of financial regulations is higher and the requirements will b...
FORMATION AND DEVELOPMENT OF EXTERNAL STATE FINANCIAL CONTROL INCONTEMPORARY RUSSIA
The article studies the process of external state financial control formation and development in the sphere of budget legal relations in the Russian Federation for the period from 1993 to 2017 based on an analysis of nor...