《会计学原理》The goal of the International Accounting Standards Board (IASB) is to have one set of high-quality accounting standards which are uniformly used by business firms all over the world. Thedream seems not so far from being fulfilled because about 120 countries have already adopted orconverged to international financial reporting standards (IFRS) throughout the world. Thanks tothe rapid adoption of or convergence toward the IFRSs, more and more accounting courses areoffered across the countries to teach or accommodate the IFRSs. It is timely to have anintroductory accounting book in English reflecting the most updated conceptual base and principalguidance of the IFRSs with key terminologies in Chinese.