Enforcement Issues Of Accounting Principles In China
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Enforcement Issues Of Accounting Principles In China
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Author : Peter Schulz
language : en
Publisher: GRIN Verlag
Release Date : 2008-09
Enforcement Issues Of Accounting Principles In China written by Peter Schulz and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-09 with categories.
Project Report from the year 2007 in the subject Business economics - Accounting and Taxes, grade: 85%, Macquarie University (Graduate Accounting and Commerce Centre), course: International Accounting (post-graduate unit), 13 entries in the bibliography, language: English, abstract: In the 21st century, globalisation is deemed inevitable in the development of the world economy. As commercial language, accounting information is internationally accepted so that control over accounting issues and the prevention of accounting fraud are critical to economic development (China Accounting Standards Committee, 2007). In this context, financial reporting quality is regarded as an endogenous function of market demands and political influences that are specific to each country (Chen & Cheng, 2007). The participation of Chinese companies in the world economy has grown during recent decades at a pace that surpasses all other economies significantly. Nevertheless, areas such as accounting and auditing remain a concern. China fully understands that a sound financial reporting system plays a key role in the process of economic development (Financial Reporting in Mainland China, 2007). In saying so, it is important to mention that it is not the standards itself that seem problematic but rather the enforcement of standards. Based on a report written in 2003, this analysis will present aspects that can be a concern with regard to enforcement of accounting standards. After describing each point, an update to what extent it has been resolved will be given. Finally, this report will highlight new enforcement issues that have arisen since 2003 before concluding with an outlook concerning China's future in the field of accounting.
The Harmonization Of Chinese Accounting Standards With International Accounting Standards
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Author : Songlan Peng
language : en
Publisher:
Release Date : 2005
The Harmonization Of Chinese Accounting Standards With International Accounting Standards written by Songlan Peng and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Accounting categories.
China Accounting Standards
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Author : Lorenzo Riccardi
language : en
Publisher: Springer
Release Date : 2015-11-09
China Accounting Standards written by Lorenzo Riccardi and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-09 with Business & Economics categories.
This book provides an exhaustive overview of China’s accounting standards and makes a clear comparison between Chinese and international accounting systems. It offers an essential guide to dealing with new accounting standards for business enterprises in China. The guide provides valuable support to accountants and professionals when comparing the new standards adopted in China with the corresponding principles under IAS/IFRS and appraising potential outcomes. The comparative approach together with comments and easy-to-use numerical examples allow readers to quickly grasp these accounting systems.
Contemporary Accounting Issues In China
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Author : Kin Cheung Liu
language : en
Publisher: Prentice Hall PTR
Release Date : 1996
Contemporary Accounting Issues In China written by Kin Cheung Liu and has been published by Prentice Hall PTR this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Accounting categories.
Since the economic reform in China in the late 1970s, considerable changes have been made in the field of accounting and related areas. There are indications that the pace of changes has quickened in the last couple of years. However, no detailed analytical account has been made so far on particular issues and the problems involved. This book gives an indepth analysis of the major issues arising in the area of accounting in China with particular emphasis on financial reporting and managerial evaluation.
Accounting And Auditing In China
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Author : Z. Jun Lin
language : en
Publisher: Routledge
Release Date : 2018-10-26
Accounting And Auditing In China written by Z. Jun Lin and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-26 with Business & Economics categories.
First published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.
Development Of Accounting And Auditing Systems In China
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Author : Xu-Dong Ji
language : en
Publisher: Routledge
Release Date : 2017-10-05
Development Of Accounting And Auditing Systems In China written by Xu-Dong Ji and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-05 with Business & Economics categories.
This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.
Accounting In China In Transition 1949 2000
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Author : Allen Huang
language : en
Publisher: World Scientific
Release Date : 2001
Accounting In China In Transition 1949 2000 written by Allen Huang and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
The history of the People's Republic of China can be classified into two distinctive periods: Mao's China (1949OCo1978) and Deng's China (from 1979 to the present). Each period contains a number of sub-periods or phases, and each phase is characterised by one or more major political or economic events. This book gives an outline of the major events and the associated accounting changes over time. During the period of Mao's rule, China experienced two violent political mass movements, which inflicted great suffering on the nation. There were few accounting developments in this period. In contrast, Deng's China set itself the ambitious task of transforming the centrally planned and centrally controlled economy into a market economy OC with Chinese characteristicsOCO. There has been an accompanying development in Chinese accounting, in which its key role of serving the Government's planning and control needs is transformed into serving the information needs of decision-makers in the market-place. The economic reform in Deng's China has made considerable progress, which is particularly evident in the urban and coastal regions. The transition from a planned economy to a market economy is incomplete and certain vexatious problems have yet to be resolved. The resolution of the state owned enterprise reform issues will set a precedent for the further reform of Chinese accounting. Contents: Brief History of Accounting in China up to 1949; Accounting in Mao's China: Establishment Phase: 1949OCo1957; Great Leap Forward: 1958OCo1962; Recovery Phase: 1963OCo1965; Cultural Revolution: 1966OCo1978; Accounting in Deng's China: Political Scene in Deng's China; Initial Economic Reform: 1978OCo1984; Planned Commodity Economy: 1984OCo1991; Socialist Market Economy Since 1992; Towards a Successful Outcome for SOE Reform. Readership: Undergraduate and graduate students, academics, businessmen and readers with an interest in Asian economic and financial affairs."
Perspectives On Accounting And Finance In China Rle Accounting
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Author : John Blake
language : en
Publisher: Routledge
Release Date : 2013-12-04
Perspectives On Accounting And Finance In China Rle Accounting written by John Blake and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-04 with Business & Economics categories.
The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors. Divided into four sections, the volume covers: Chinese perspectives on accounting the business and financial structure of China, including the re-emergence of a Chinese stock market the regulatory framework of accounting in China and comparisons with international accounting standards; the impact of current reforms in Chinese accounting practice the emergence of a new accounting profession in China. The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries’ accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.
Wiley International Trends In Financial Reporting Under Ifrs
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Author : Abbas A. Mirza
language : en
Publisher: John Wiley & Sons
Release Date : 2012-10-05
Wiley International Trends In Financial Reporting Under Ifrs written by Abbas A. Mirza and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-05 with Business & Economics categories.
Wiley International Financial Reporting Trends provides copious examples of footnote disclosures and financial statement formats, carefully culled from the world's leading international companies ("Global 500") that are already compliant with IFRS and report under IFRS standards promulgated by the International Accounting Standards Board, the IASB. Arranged topically, this book is a quick source of reference to find answers to issues of interest to financial statement preparers. It provides hundreds of illustrations taken from financial statements prepared under IFRS by global conglomerates thereby helping preparers and users of financial statements to expeditiously obtain examples of footnote disclosures and financial statements presented under these Standards which are popularly referred to as "principles-based" standards (as opposed to "rules-based" standards). Additionally, Wiley International Financial Reporting Trends contains comparisons of IFRS to US GAAP, Indian GAAP, and Chinese GAAP, making it a truly global reference resource.
Adoption Of Anglo American Models Of Corporate Governance And Financial Reporting In China
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Author : Huiying Wu
language : en
Publisher: Emerald Group Publishing
Release Date : 2014-01-16
Adoption Of Anglo American Models Of Corporate Governance And Financial Reporting In China written by Huiying Wu and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-16 with Business & Economics categories.
This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.