2010Journal of Nanning PolytechnicRequires access

Reflections on Accounting Education in Vocational Colleges under the New Accounting Standards

Wende Liu

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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.

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Available 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.

Key concepts: Accounting, Financial accounting, Accounting information system, Accounting standard, Vocational education, Positive accounting, Management accounting, Fair value

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