Research on New Accounting Subject of “Creditor's Rights Investment”

DOI

10.2991/icssed-19.2019.57How to use a DOI?

Keywords

Creditor's Rights Investment, Accounting subjects, Held-to-maturity Investment，Certified Public Accountant.

Abstract

In March 2018, "Accounting" Textbook for the Certified Public Accountants Examination was published. The subject of "held-to-maturity investment" was renamed as "creditor's rights investment". This paper expounds the types of accounting subjects renamed and the historical evolution of bond investment accounting subjects, and probes into the related issues of "creditor's rights investment". Finally, it summarizes the significance and role of the renaming of accounting subjects.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nie Xintian
PY  - 2019/05
DA  - 2019/05
TI  - Research on New Accounting Subject of  “Creditor's Rights Investment”
BT  - Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019)
PB  - Atlantis Press
SP  - 312
EP  - 315
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssed-19.2019.57
DO  - 10.2991/icssed-19.2019.57
ID  - Xintian2019/05
ER  -