This handbook provides information on the development of accounting in both major and emerging Asian economies. Contributions cover all dimensions of accounting practices such as accounting regulations and financial reporting standards, qualification requirements, auditing practices, accounting for governments and non-profit organizations.
This handbook provides information on the development of accounting in both major and emerging Asian economies. Contributions cover all dimensions of accounting practices such as accounting regulations and financial reporting standards, qualification requirements, auditing practices, accounting for governments and non-profit organizations.
Zhijun Lin is Professor, Associate Vice President and Dean at the School of Business, Macau University of Science and Technology.
Inhaltsangabe
Preface Section I Financial Accounting and Reporting: 1. Development of Financial Reporting Standards and Practices in Indonesia 2. Transparency at the Crossroads: Contemporary Accountancy in Korea 3. Adoption of Fair Value Accounting and Its Implementation in China 4. Development of Accounting and Financial Reporting Practices in The Islamic Republic of Pakistan Section II Management Accounting 5. Management Accounting in Japan: Current Practices 6. Development of Management Accounting Practices in Indonesia 7. Evolution and Development of Management Accounting Practices in Thailand 8. Development of Management Accounting in Sri Lanka Section III Auditing and Accounting Professionalization 9. Auditing Standards and Practice in China: an Overview of the Development in Past Two Decades 10. Development of Accounting Profession in Cambodia 11. Development of Accounting Professionalization in Taiwan Section IV Governmental and Public Sector Accounting 12. The Evolution and Reforms of Governmental Accounting in China 13. Accounting for Governments and Organizations in the Public Sector in India 14. Public Sector Accounting Practices and Reforms in Nepal Section V Accounting education 15. Accounting Education in Japan 16. Accounting Education in Singapore Section VI Accounting Development in Asian Emerging Economies 17. Recent Development of Accounting and Reporting Practices in Vietnam 18. Accounting Development in Bangladesh 19. Accounting Environment in Cambodia 20. Development of Accounting Practices in Mongolia
Preface Section I Financial Accounting and Reporting: 1. Development of Financial Reporting Standards and Practices in Indonesia 2. Transparency at the Crossroads: Contemporary Accountancy in Korea 3. Adoption of Fair Value Accounting and Its Implementation in China 4. Development of Accounting and Financial Reporting Practices in The Islamic Republic of Pakistan Section II Management Accounting 5. Management Accounting in Japan: Current Practices 6. Development of Management Accounting Practices in Indonesia 7. Evolution and Development of Management Accounting Practices in Thailand 8. Development of Management Accounting in Sri Lanka Section III Auditing and Accounting Professionalization 9. Auditing Standards and Practice in China: an Overview of the Development in Past Two Decades 10. Development of Accounting Profession in Cambodia 11. Development of Accounting Professionalization in Taiwan Section IV Governmental and Public Sector Accounting 12. The Evolution and Reforms of Governmental Accounting in China 13. Accounting for Governments and Organizations in the Public Sector in India 14. Public Sector Accounting Practices and Reforms in Nepal Section V Accounting education 15. Accounting Education in Japan 16. Accounting Education in Singapore Section VI Accounting Development in Asian Emerging Economies 17. Recent Development of Accounting and Reporting Practices in Vietnam 18. Accounting Development in Bangladesh 19. Accounting Environment in Cambodia 20. Development of Accounting Practices in Mongolia
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