Perspectives On Accounting And Finance In China Rle Accounting
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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.
Perspectives On Accounting And Finance In China
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Author : John Blake
language : en
Publisher:
Release Date : 1995
Perspectives On Accounting And Finance In China written by John Blake and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Accounting categories.
Accounting With Heart
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Author : Wang Jun
language : en
Publisher: John Wiley & Sons
Release Date : 2012-11-28
Accounting With Heart written by Wang Jun 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 2012-11-28 with Business & Economics categories.
In the Western world, examination of business and finance can often be a dry enterprise. Wang Jun shows, through this extraordinary collection of writings, both the breadth of his world view and the connections which surely exist between the finance, the arts, philosophy and culture. His is a singular voice, which takes the reader beyond the normal realm of finance discourse. —Helen Brand, Chief Executive, ACCA If China, rapidly becoming one of the world's leading economies, is now equipped with the accounting tools and skills to take its rightful place on the global business stage, it is largely a tribute to the vision and leadership of my colleague Wang Jun. I am delighted that the publication of this book will enable an international audience to hear him speak for himself. —Sir David Tweedie, Chairman, International Accounting Standards Board (IASB) This insider's look at the inner workings of China comes from an author who has seen the growth of the modern accounting profession from the start to the present day, as his country prepares for the age of global accounting and auditing standards. Wang Jun's stories of the growth of accountancy in China—and its importance to the expansion of his country's economy—are first and foremost about the cultivation of talent, but also about the importance of accounting standards, ethics and knowledge structures. At an historic juncture during which China "takes a greater leap, exerts a greater influence and pursues excellence," as Mr. Wang puts it, it is good to see that it expects professionals who are well above the ordinary. —Robert L. Bunting, President, International Federation of Accountants (IFAC) This book is a remarkable testimony to how China elaborated its voluntary policy toward adopting International Financial Reporting Standards. Education and ethics are central in Mr. Wang's erudite addresses, in which he develops a philosophical dissertation based on the lessons of the past and dedicated to promoting the personal and professional values necessary in the pursuit of excellence in a global environment. —Hans van Damme, President of the Federation of European Accountants (FEE) Accounting with Heart energizes, encourages and guides readers to mobilize their passion for learning and the pursuit of excellence; to develop their abilities, management skills, and professional and ethical standards to meet the challenges of globalization; and to take the accountancy profession to new heights. Wang Jun has poured his vast experience into this book which will enrich readers in their striving to become outstanding professionals. —Kamlesh Vikamsey, Former President, Confederation of Asian & Pacific Accountants Accounting with Heart reflects Wang Jun's vision for the development of the accountancy profession in China, a goal in which he has invested significant effort. Just as China is a global market, it is fitting that Chinese accountants play an increasingly important role in the international arena. We welcome that progress and recognize it as an important step for the accountancy profession. —Tim Flynn, Chairman, KPMG China's role in international finance and business, the subtitle of Vice Minister Wang Jun's insightful new book, is one of the big stories of the twenty-first century. To really understand what's happening in China, one must appreciate the way of thinking of Chinese senior officials, and that's the deep value of Accounting with Heart. Emerging from the core of China's monumental transformation, this is a masterful work of personal journey and wise reflection. Anyone dealing with China will profit from its timeless principles and subtle force. —Robert Lawrence Kuhn, Author, How China's Leaders Think Wang Jun brings his enormous experience and understanding of China to his book Accounting with Heart. He has a unique perspective of the development of the economy in China and the role that the accounting profession plays in his country. His commitment to transparency, global standards and integrity are clear in this collection of essays by one of the leading minds in China and across the world. More importantly, Wang Jun's essays outline a roadmap for the development of accounting thought leaders within China while building the framework for educating the next generation of the thousands of professionals within China. It is a must-read for those doing business in all emerging markets. —Sam DiPiazza Jr., CEO, PwC Limited
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.
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.
New Perspectives Of Profit Smoothing
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Author : Domitilla Magni
language : en
Publisher: Springer
Release Date : 2019-07-23
New Perspectives Of Profit Smoothing written by Domitilla Magni and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-23 with Business & Economics categories.
In a first approximation, profit may seem like a simple and intuitive concept, but the definition is not limited to a single conceptual category. Analysis of the definition and role of profit must be implemented with a study at the corporate level. This book discusses the phenomenon of profit smoothing, implemented by management, which aims to maintain a constant flow of profit over time. On an operational level, the phenomenon of profit smoothing analyses and determines the correlation existing between a shock to a variable at the corporate level and the relationship between this shock and profit. This book discusses the main reasons, at the strategic level, of the phenomenon of profit smoothing and summarizes this into three groups. Firstly, the functionality of this phenomenon for corporate management is to transmit to the external environment, and especially to external investors, a business reality devoid of crisis and imbalances. Secondly, this initial motivation engages basically the second. In fact, levelling the trend of profit from year to year, top management can reduce the risk perceived from the outsiders and as from the company’s insiders. Thirdly, this justification is related to the stability of the flow of dividends. Profit smoothing places great emphasis on the phenomenon of dividends. It should be note how in fact the profit smoothing is used to keep the expectations of shareholders profit from one period to another. This book is focused on the profit smoothing and, in particular, how this phenomenon is established in developing-economies like the Chinese one, and will be of interest to academics, researchers, and students of corporate finance.
Accounting And Finance In China
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Author : Yun Wei Tang
language : en
Publisher:
Release Date : 1996
Accounting And Finance In China written by Yun Wei Tang and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Accounting categories.
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.
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.
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.