The Development Of Accounting Regulations For Foreign Invested Firms In China

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The Development of Accounting Regulations for Foreign Invested Firms in China

Author : Mahmoud Ezzamel
Publisher :
ISBN 13 :
Total Pages : 55 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Development of Accounting Regulations for Foreign Invested Firms in China by : Mahmoud Ezzamel

Download or read book The Development of Accounting Regulations for Foreign Invested Firms in China written by Mahmoud Ezzamel and published by . This book was released on 2016 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on actor network theory (ANT), this paper analyses the role of Chinese characteristics in the emergence of three accounting regulations for foreign invested firms (FIFs) as part of China's recent transformation to become part of the “world order”. The paper examines how international accounting standards (IAS) and existing Chinese accounting were translated into new regulations for FIFs, and how these translations were shaped by malleable interpretations of Chinese characteristics. Chinese characteristics were a discursive obligatory passage point (OPP) rendered malleable through cognition and the sanctions of political authority to suit the interests of actors seeking to produce new accounting regulations. Chinese characteristics were a signifier that carved out a space for local networks to attain their identity and retain some measure of independence from global networks, shaped the construction of each accounting regulation for FIFs into an attractive package, and influenced the adaptation and transformation of those elements of Western accounting that arrived into China. In turn, IAS became part of the discursive field on accounting regulation that helped mediate the shifts in the interpretation of Chinese characteristics over time.

Development of Accounting and Auditing Systems in China

Author : Xu-Dong Ji
Publisher : Routledge
ISBN 13 : 1351808702
Total Pages : 193 pages
Book Rating : 4.3/5 (518 download)

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Book Synopsis Development of Accounting and Auditing Systems in China by : Xu-Dong Ji

Download or read book Development of Accounting and Auditing Systems in China written by Xu-Dong Ji and published by Routledge. This book was released on 2017-10-05 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author : Allen Huang
Publisher : World Scientific
ISBN 13 : 981024827X
Total Pages : 138 pages
Book Rating : 4.8/5 (12 download)

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Book Synopsis Accounting in China in Transition, 1949-2000 by : Allen Huang

Download or read book Accounting in China in Transition, 1949-2000 written by Allen Huang and published by World Scientific. This book was released on 2001 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: The history of the People's Republic of China can be classified into two periods: Mao's China and Deng's China. Each period contains a number of phases; each phase is characterised by political or economic events. This book gives an outline of these events and the associated accounting changes.

Perspectives on Accounting and Finance in China (RLE Accounting)

Author : John Blake
Publisher : Routledge
ISBN 13 : 1134603215
Total Pages : 395 pages
Book Rating : 4.1/5 (346 download)

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Book Synopsis Perspectives on Accounting and Finance in China (RLE Accounting) by : John Blake

Download or read book Perspectives on Accounting and Finance in China (RLE Accounting) written by John Blake and published by Routledge. This book was released on 2013-12-04 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Accounting and Auditing in China

Author : Z. Jun Lin
Publisher : Routledge
ISBN 13 : 042987619X
Total Pages : 378 pages
Book Rating : 4.4/5 (298 download)

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Book Synopsis Accounting and Auditing in China by : Z. Jun Lin

Download or read book Accounting and Auditing in China written by Z. Jun Lin and published by Routledge. This book was released on 2018-10-26 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Big Four and the Development of the Accounting Profession in China

Author : Paul Gillis
Publisher : Emerald Group Publishing
ISBN 13 : 1783504862
Total Pages : 362 pages
Book Rating : 4.7/5 (835 download)

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Book Synopsis The Big Four and the Development of the Accounting Profession in China by : Paul Gillis

Download or read book The Big Four and the Development of the Accounting Profession in China written by Paul Gillis and published by Emerald Group Publishing. This book was released on 2014-02-21 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators.

Corporate Governance in China

Author : Giovanni Pisacane
Publisher : Springer
ISBN 13 : 9811039119
Total Pages : 184 pages
Book Rating : 4.8/5 (11 download)

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Book Synopsis Corporate Governance in China by : Giovanni Pisacane

Download or read book Corporate Governance in China written by Giovanni Pisacane and published by Springer. This book was released on 2017-04-18 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides useful tools and information to help readers understand the key factors involved in organizing, structuring and managing a company in China. It achieves this by focusing on the critical issues that foreign investors and professionals encounter in China and using a clear and practical overview of Corporate Governance, Structure and Management of Foreign-Invested Enterprises under Chinese Law following the introduction of the 2015 Draft Foreign Investment Law. This latest reform project will likely have a major impact on the investment landscape, as it calls for the replacement and unification of the three Foreign Investment Laws currently in place, resulting in important changes in the legal framework governing foreign investments.The book examines company structures, together with their functions and relevant liabilities. Further, it addresses the respective positions held in a company in order to better understand the stakes each holds in Corporate Governance: the shareholders, legal representative, board of shareholders, board of directors, board of supervisors and the general manager. Unique aspects of the Chinese company system are also highlighted, such as company seals, shareholders' rights and potential company deadlock. As such, the book represents an essential overview of the current concerns regarding Corporate Governance in China, offering readers a broad perspective on the Chinese legal system and answers to the most frequent questions that arise.

Accounting Regulations for Foreign Investment Enterprises in the Peoples Republic of China and International Accounting Standards

Download Accounting Regulations for Foreign Investment Enterprises in the Peoples Republic of China and International Accounting Standards PDF Online Free

Author : B. M. W. Yue
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (813 download)

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Book Synopsis Accounting Regulations for Foreign Investment Enterprises in the Peoples Republic of China and International Accounting Standards by : B. M. W. Yue

Download or read book Accounting Regulations for Foreign Investment Enterprises in the Peoples Republic of China and International Accounting Standards written by B. M. W. Yue and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Regulating Accounting in Foreign Invested Firms in China

Author : Mahmoud Ezzamel
Publisher :
ISBN 13 : 9781904574392
Total Pages : 153 pages
Book Rating : 4.5/5 (743 download)

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Book Synopsis Regulating Accounting in Foreign Invested Firms in China by : Mahmoud Ezzamel

Download or read book Regulating Accounting in Foreign Invested Firms in China written by Mahmoud Ezzamel and published by . This book was released on 2007 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Reporting in the Pacific Asia Region

Author : Ronald Ma
Publisher : World Scientific
ISBN 13 : 9789810230784
Total Pages : 524 pages
Book Rating : 4.2/5 (37 download)

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Book Synopsis Financial Reporting in the Pacific Asia Region by : Ronald Ma

Download or read book Financial Reporting in the Pacific Asia Region written by Ronald Ma and published by World Scientific. This book was released on 1997 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD Investment Policy Reviews: China 2003 Progress and Reform Challenges

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264101977
Total Pages : 235 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis OECD Investment Policy Reviews: China 2003 Progress and Reform Challenges by : OECD

Download or read book OECD Investment Policy Reviews: China 2003 Progress and Reform Challenges written by OECD and published by OECD Publishing. This book was released on 2003-07-02 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study records and evaluates the development so far of an enabling environment for FDI in China and suggests policy options designed to improve it further.

Globalization, Competition and Growth in China

Author : Jian Chen
Publisher : Routledge
ISBN 13 : 1134264003
Total Pages : 551 pages
Book Rating : 4.1/5 (342 download)

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Book Synopsis Globalization, Competition and Growth in China by : Jian Chen

Download or read book Globalization, Competition and Growth in China written by Jian Chen and published by Routledge. This book was released on 2006-04-18 with total page 551 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presenting original work and new thinking on a wide range of important issues, the book explores the current state of globalization, competition and growth in China. China has produced an economic miracle since the late 1970s in its transition from a planned to a market economy. This remarkable economic performance was brought about by an open-door policy and gradual integration with the world economy, culminating in China’s admission into the World Trade Organisation in 2001. Studies included in this book focus on issues such as foreign direct investment, international trade, reforms in the financial sector, the development of rural township and village enterprises, the investment strategies of multinational corporations, and economic growth.

Capitalizing China

Author : Joseph P. H. Fan
Publisher : University of Chicago Press
ISBN 13 : 0226237249
Total Pages : 401 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis Capitalizing China by : Joseph P. H. Fan

Download or read book Capitalizing China written by Joseph P. H. Fan and published by University of Chicago Press. This book was released on 2013 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: La 4e de couverture indique : "Despite a vast accumulation of private capital, China is not embracing capitalism. Deceptively familiar capitalist features disguise the profoundly unfamiliar foundations of "market socialism with Chinese characteristics." The Chinese Communist Party (CCP), by controlling the career advancement of all senior personnel in all regulatory agencies, all state-owned enterprises (SOEs), and virtually all major financial institutions state-owned enterprises (SOEs), and senior Party positions in all but the smallest non-SOE enterprises, retains sole possession of Lenin's Commanding Heights. The chapters in this volume examine China's high savings rate, banking system, financial markets, financial regulations, corporate governance, and public finances; and consider policy alternatives the CCP might consider if its goal is China's elevation into the ranks of high income countries."

The Committee on Foreign Investment in the United States Cfius

Author : Congressional Research Congressional Research Service
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781539454816
Total Pages : 38 pages
Book Rating : 4.4/5 (548 download)

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Book Synopsis The Committee on Foreign Investment in the United States Cfius by : Congressional Research Congressional Research Service

Download or read book The Committee on Foreign Investment in the United States Cfius written by Congressional Research Congressional Research Service and published by Createspace Independent Publishing Platform. This book was released on 2016-08-12 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee on Foreign Investment in the United States (CFIUS) is comprised of nine members, two ex officio members, and other members as appointed by the President representing major departments and agencies within the federal executive branch. While the group generally has operated in relative obscurity, the proposed acquisition of commercial operations at six U.S. ports by Dubai Ports World in 2006 placed the group's operations under intense scrutiny by Members of Congress and the public. Prompted by this case, some Members of the 109th and 110th Congresses questioned the ability of Congress to exercise its oversight responsibilities given the general view that CFIUS's operations lack transparency. Other Members revisited concerns about the linkage between national security and the role of foreign investment in the U.S. economy. Some Members of Congress and others argued that the nation's security and economic concerns have changed since the September 11, 2001, terrorist attacks and that these concerns were not being reflected sufficiently in the Committee's deliberations. In addition, anecdotal evidence seemed to indicate that the CFIUS process was not market neutral. Instead, a CFIUS investigation of an investment transaction may have been perceived by some firms and by some in the financial markets as a negative factor that added to uncertainty and may have spurred firms to engage in behavior that may not have been optimal for the economy as a whole. On July 12, 2016, Senator Charles Grassley introduced S. 3161 to include the Secretary of Agriculture as a permanent member of the CFIUS and to include the national security impact of foreign investments on agricultural assets as part of the criteria the Committee uses in deciding to recommend that the President block a foreign acquisition.

Accounting Regulations of the People's Republic of China

Author : Zhongguo
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (633 download)

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Book Synopsis Accounting Regulations of the People's Republic of China by : Zhongguo

Download or read book Accounting Regulations of the People's Republic of China written by Zhongguo and published by . This book was released on 1985 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Developing China: The Remarkable Impact of Foreign Direct Investment

Author : Michael J. Enright
Publisher : Taylor & Francis
ISBN 13 : 1315393336
Total Pages : 275 pages
Book Rating : 4.3/5 (153 download)

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Book Synopsis Developing China: The Remarkable Impact of Foreign Direct Investment by : Michael J. Enright

Download or read book Developing China: The Remarkable Impact of Foreign Direct Investment written by Michael J. Enright and published by Taylor & Francis. This book was released on 2016-09-12 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: The importance of foreign investment to China goes well beyond the USD 1.6 trillion in investment received since its opening. The unique analysis in this book shows that the investments, operations, and supply chains of foreign enterprises have accounted for roughly one-third of China’s GDP in recent years, and that foreign enterprises have made numerous additional contributions to China through technological, managerial, business practice, supply chain, and other spillovers. This book shows how China’s leaders managed this process and provides lessons for policy makers interested in building their own economies and tools for companies to demonstrate their contribution to host countries.

Chinese Company and Securities Law

Author : Chengwei Liu (Law teacher)
Publisher : Kluwer Law International
ISBN 13 : 9789041160584
Total Pages : 0 pages
Book Rating : 4.1/5 (65 download)

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Book Synopsis Chinese Company and Securities Law by : Chengwei Liu (Law teacher)

Download or read book Chinese Company and Securities Law written by Chengwei Liu (Law teacher) and published by Kluwer Law International. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: China enjoys the highest level of foreign investment of any country in the world today. Yet, despite substantial liberalization in last decades, investment in China remains tightly circumscribed. For complex reasons stemming from China's protection of its own internal economy, the government hedges foreign investments, either green field Foreign Direct Investment (FDI) or Mergers and Acquisitions (MandAs), with a complex system of laws, regulations and guidelines, bristling with challenges and uncertainties for even the simplest investment or restructurings. This detailed, systematic explanation - by a practicing lawyer with over ten years experience at one of the top law firms in China - provides thorough and up-to-date guidance on the rules and procedures affecting FDI, MandAs, and listings in China today. Focusing on such practical matters as key regulations, regulatory requirements, and transactional procedures and structures, the author leads the practitioner through the maze of interconnected national and local authorities, with expert knowledge of when and under what circumstances various rules apply and when they do not as well as practical skills on how to structure a particular deal under current regulations. Included in this superb analysis are detailed descriptions of such factors as the following: - establishment of a new Foreign Invested Enterprise (FIE), including a substantial review of the establishment of both common FIEs (either whole foreign ownership or joint ventures with Chinese parties) and particular FIEs (such as a foreign invested holding company, stock company or partnership); - the cross-border acquisition of a domestic company by foreign investors including the restructuring of existing FIEs by way of domestic re-investment or equity transfer or mergers; - the takeover of a PRC listed company by foreign investors through such ways as a Qualified Foreign Institutional Investor (QFII/RQFII) or strategic investment; - the acquisition of a State-Owned Enterprise (SOE), either listed or non-listed SOE; - the merger control review and national security review involved in an MandA transaction; and - the Initial Public Offering (IPO), follow-on offerings including private placement on Chinese capital market, as well as the issuance of corporate bonds in China. Since the year 2008 when the first edition was published, lots of significant developments were made in regard to the laws and regulations in FDI, MandAs and capital market. Such developments and new regulations are given an up-to-date analysis in this second edition. For law firms advising companies on investing in China, or for in-house counsel, this book is without peer as a comprehensive, reliable and easy-to-use resource. At every stage of a project, from the initial business decision to problems arising after successful start-up and during day-to-day operations, it will provide clear, authoritative guidance for years to come.