Reflections on Accounting Education in Vocational Colleges under the New Accounting Standards
Wende Liu
Abstract
Wende Liu
Abstract
Compared with the previous accounting standards,new accounting standards change significantly in fair value,inventory,intangible assets,etc.By expounding the major changes in the previous accounting stan-dards,the article takes up a brief discussion on the impacts of the implementation of new accounting standards on curriculum system for Accounting Program in colleges,teachers’professional knowledge and accounting tal-ents training and evaluation,etc.and comes up with relevant approaches for those impacts.
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Compared with the previous accounting standards,new accounting standards change significantly in fair value,inventory,intangible assets,etc.By expounding the major changes in the previous accounting stan-dards,the article takes up a brief discussion on the impacts of the implementation of new accounting standards on curriculum system for Accounting Program in colleges,teachers’professional knowledge and accounting tal-ents training and evaluation,etc.and comes up with relevant approaches for those impacts.
Key concepts: Accounting, Financial accounting, Accounting information system, Accounting standard, Vocational education, Positive accounting, Management accounting, Fair value