Navigation to the Accounting

This page is a Navigation to the Accounting Field pages in my website, the date of this page updating would follow a random walk, but I promise I would update it in every 2 weeks phase .

This page is divided into 3 parts , which are

Business Analysis: The method to Analysis the market or a industry or specific company
Accounting Theory :The academic research on the Accounting theory , which mainly focus on the empirical theory on the accounting . There are 4 subparts ,First is basic theory in accounting which may include Economics or game theory ,The next three parts are relevant research in the capital market /the financial intermedia / the company
Accounting Standard : the Principle which publish by the IASB(International Accounting Standards Board ) .There are several accounting which not included because these standard are specific to some industry like the financial industry or insurance industry.

Business Analysis

Business Risk Analysis

Accounting Theory

Basic Theory

【Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature】

会计理论的作用

有效市场假说与资本资产计价模型

Research in the Financial Intermedia

【The Effect of China’s Weak Institutional Environment on the Quality of Big 4 Audits】

Research in the Textual Information(Here is for the classical approach ,If you want to know the advanced approach please click in this)

【Using unstructured and qualitative disclosures to explain accruals 】

【A plain English measure of financial reporting readability】

【Predicting Risk from Financial Reports with Regression】

【The Evolution of 10-K Textual Disclosure: Evidence from Latent Dirichlet Allocation 】

【The Semantics of Change as Revealed Through an Examination of Financial Accounting Standards Amendments】

Accounting Standard

IFRS 5 — Non-current assets held for sale and discontinued operations

IFRS 9 — 以摊余成本计量的金融资产

IFRS 9 — 以公允价值计量并且其变动计入当期损益(FVTPL)

IFRS 9 — 以公允价值计量并且其变动的计入其他综合收益的金融资产（FVOCI）

IFRS 13 — Fair Value measurement

IFRS 15 — Revenue

IFRS 15 – Asset Exchange

IFRS 16 — Lease

IAS 7 – Statement of Cash flow

IAS 8 — Change in Accounting policies

IAS 12 —Taxation – Defer Tax

IAS 16—Property Plant and Equipment

IAS 17 — Leases

IAS 19 — Employee benefits—Post-employment benefits

IAS 20 — Government Grants

IAS 21 — Foreign transactions and entities

IAS 23 — Borrowing Costs

IAS 32 — Financial Instruments: Presentation

IAS 36 — Impairment Loss

IAS 36 – Impairment Loss Measure

IAS 37—Provisions, contingent liabilities and contingent assets

IAS 38 — Intangible Assets

IAS 38 – Intangible Assets-Recognition

IAS 40 — Investment Property