The Harmonization Of Chinese Accounting Standards With International Accounting Standards
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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.
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.
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.
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.
Financial Reporting In The Pacific Asia Region
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Author : Ronald Ma
language : en
Publisher: World Scientific
Release Date : 1997
Financial Reporting In The Pacific Asia Region written by Ronald Ma and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Business & Economics categories.
There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. The final chapter in Part III deals with the problems and prospects for accounting harmonisation in the region.
Dynamics Of International Accounting
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Author : Fujiing N. Shiue
language : en
Publisher: Darwin Press, Incorporated
Release Date : 1998
Dynamics Of International Accounting written by Fujiing N. Shiue and has been published by Darwin Press, Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Accounting categories.
Accounting In China In Transition 1949 2000
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Author : Allen Huang
language : en
Publisher: World Scientific
Release Date : 2001-12-19
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 2001-12-19 with Business & Economics categories.
The history of the People's Republic of China can be classified into two distinctive periods: Mao's China (1949–1978) 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 “with Chinese characteristics”. 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 1949Accounting in Mao's China:Establishment Phase: 1949–1957Great Leap Forward: 1958–1962Recovery Phase: 1963–1965Cultural Revolution: 1966–1978Accounting in Deng's China:Political Scene in Deng's ChinaInitial Economic Reform: 1978–1984Planned Commodity Economy: 1984–1991Socialist Market Economy Since 1992Towards a Successful Outcome for SOE Reform Readership: Undergraduate and graduate students, academics, businessmen and readers with an interest in Asian economic and financial affairs. Keywords:Modern Accounting History;Accounting in Mao's China;Accounting in Deng's China;Chinese Economic and Accounting Reform;SOE Reform;Contemporary Chinese Accounting;Accounting in Communist ChinaReviews:“This book is a usefully brief review of the development of the Chinese economy under communist rule and how that economic development was both served by and influenced the accounting systems employed over these years … The authors provide a very good overview of the evolution of enterprise accounting, the training of the personnel involved, the development of the institutions required to modernize Chinese industry and accommodating the joint ventures that were negotiated.”Journal of Asian Business “… the subject matter of some of the chapters necessitates the inclusion of a considerable amount of detail and critical analysis. The authors succeed in maintaining a readable prose style throughout most of the book.”The China Journal
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 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