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Accounting Regulations For Foreign Investment Enterprises In The Peoples Republic Of China And International Accounting Standards
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Book Synopsis Comparative International Accounting, 14th Edition by : Christopher Nobes
Download or read book Comparative International Accounting, 14th Edition written by Christopher Nobes and published by Pearson UK. This book was released on 2020 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.
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 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."
Book Synopsis Wiley International Trends in Financial Reporting under IFRS by : Abbas A. Mirza
Download or read book Wiley International Trends in Financial Reporting under IFRS written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2012-10-05 with total page 1001 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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.
Book Synopsis The Routledge Companion to Accounting in China by : Haiyan Zhou
Download or read book The Routledge Companion to Accounting in China written by Haiyan Zhou and published by Routledge. This book was released on 2018-10-10 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is increasing interest in accounting issues in China. Despite a relatively short history, China's stock market is the world's second largest. This growth has been accompanied by increasing demand for accounting information alongside reforms of accounting and auditing rules, as international investors have paid increasing attention to investment opportunities in this dynamic and energetic country with a large population and economic growth potentials. Despite this, at present there are few books which offer students, academics and practitioners a comprehensive guide to current accounting issues in China. The Routledge Companion to Accounting in China fills this important gap in the literature. The volume is organized in six thematic sections which cover capital market and corporate finance, financial accounting, managerial accounting, auditing, taxation and internal controls. The structure is intended to reflect the increasing diversity of contemporary accounting issues in China, including a balanced overview of current knowledge, identifying issues and discussing relevant debates. This book is a prestigious reference work which offers students, academics and practitioners an introduction to current accounting issues in the emerging market of China.
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 397 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.
Book Synopsis Doing Business in the People's Republic of China by :
Download or read book Doing Business in the People's Republic of China written by and published by . This book was released on 1993 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Centre on Transnational Corporations (United Nations) Publisher :New York : United Nations ISBN 13 : Total Pages :128 pages Book Rating :4.:/5 ( download)
Book Synopsis Foreign Direct Investment in the People's Republic of China by : Centre on Transnational Corporations (United Nations)
Download or read book Foreign Direct Investment in the People's Republic of China written by Centre on Transnational Corporations (United Nations) and published by New York : United Nations. This book was released on 1988 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Joint Ventures in the People's Republic of China by : Margaret M. Pearson
Download or read book Joint Ventures in the People's Republic of China written by Margaret M. Pearson and published by Princeton University Press. This book was released on 1992-09-21 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: When Chinese leaders announced in late 1978 that China would "open to the outside world," they embarked on a strategy for attracting private foreign capital to spur economic development. At the same time, they were concerned about possible negative repercussions of this policy. Margaret Pearson examines government efforts to control the terms of foreign investment between 1979 and 1988 and, more broadly, the abilities of socialist states in general to establish the terms of their own participation in the world economy. Drawing on interviews with Chinese and foreigners involved in joint ventures, Pearson focuses on the years from 1979 through 1988, but she also comments on the fate of the "open" policy following the economic retrenchment and political upheavals of the late 1980s. "Since the policy of `opening' was launched in Beijing in 1979 some Chinese leaders have favoured foreign investment, while others have feared that it would carry ideas and institutions that would corrupt Chinese socialism. This study of Chinese policies toward foreign-invested enterprises (FIFs) during the 1980s broadly charts significant changes in the impact of these competing views on policy. . . . Pearson's overview and analysis provide thought-provoking perspectives. . . . Pearson furnishes excellent evidence that throughout the 1980s the pressure for reform was so great that the conservatives had to retreat repeatedly, despite their concerns about the decline of collectivist values and the Maoist dream."--Stanley Lubman, The China Quarterly
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 376 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.
Book Synopsis Ebook: International Accounting by : Timothy Doupnik
Download or read book Ebook: International Accounting written by Timothy Doupnik and published by McGraw Hill. This book was released on 2014-10-16 with total page 802 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fourth Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.
Book Synopsis The Handbook of China's Financial System by : Marlene Amstad
Download or read book The Handbook of China's Financial System written by Marlene Amstad and published by Princeton University Press. This book was released on 2020-11-17 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive, in-depth, and authoritative guide to China's financial system The Chinese economy is one of the most important in the world, and its success is driven in large part by its financial system. Though closely scrutinized, this system is poorly understood and vastly different than those in the West. The Handbook of China’s Financial System will serve as a standard reference guide and invaluable resource to the workings of this critical institution. The handbook looks in depth at the central aspects of the system, including banking, bonds, the stock market, asset management, the pension system, and financial technology. Each chapter is written by leading experts in the field, and the contributors represent a unique mix of scholars and policymakers, many with firsthand knowledge of setting and carrying out Chinese financial policy. The first authoritative volume on China’s financial system, this handbook sheds new light on how it developed, how it works, and the prospects and direction of significant reforms to come. Contributors include Franklin Allen, Marlene Amstad, Kaiji Chen, Tuo Deng, Hanming Fang, Jin Feng, Tingting Ge, Kai Guo, Zhiguo He, Yiping Huang, Zhaojun Huang, Ningxin Jiang, Wenxi Jiang, Chang Liu, Jun Ma, Yanliang Mao, Fan Qi, Jun Qian, Chenyu Shan, Guofeng Sun, Xuan Tian, Chu Wang, Cong Wang, Tao Wang, Wei Xiong, Yi Xiong, Tao Zha, Bohui Zhang, Tianyu Zhang, Zhiwei Zhang, Ye Zhao, and Julie Lei Zhu.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: People's Republic of China 2012 Combined: Phase 1 + Phase 2 by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: People's Republic of China 2012 Combined: Phase 1 + Phase 2 written by OECD and published by OECD Publishing. This book was released on 2012-06-20 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the People's Republic of China's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: People's Republic of China 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: People's Republic of China 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for the People's Republic of China, now incorporating Phase 2 ratings.
Book Synopsis The Theory of the Firm and Chinese Enterprise Reform by : Qin Xiao
Download or read book The Theory of the Firm and Chinese Enterprise Reform written by Qin Xiao and published by Psychology Press. This book was released on 2004 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Changes to corporate structure, including the role of the corporate headquarters, have been key factors in bringing about economic reform in China. In this penetrating and insightful book, Xiao questions the conventional theory of the firm, arguing that the ultimate goal of the headquarters of modern large corporations is to function as a substitute for the market, and introducing a new explanation for the nature of the firm - the 'substitution function model'. He provides an insider's account of the reforms in CITIC, and as such this is a rare narrative that should be essential reading for scholars and practitioners who care about the theory and practice of the firm, in particular in the context of Chinese enterprise reform.
Book Synopsis Globalisation, the Global Financial Crisis and the State by : John Hynes Farrar
Download or read book Globalisation, the Global Financial Crisis and the State written by John Hynes Farrar and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent global financial crisis has challenged conventional wisdom, and our conception of globalisation has been called into question. This challenging and timely book revisits the relationship between globalisation, the crisis and the state from an interdisciplinary perspective, with law, economics and political science underpinning the analysis. The expert contributors consider the Washington Consensus and its aftermath across Australia, China, the EU, New Zealand and South Africa in light of the financial crisis, encompassing public policy issues including banking reform, privatisation and state owned enterprise. The clash between market and state capitalism and the response of market capitalism to the crisis are also explored. This book draws together truly multidisciplinary discussions of the main issues for contemporary society in the face of globalisation, and defines how these issues relate to each other. As such, it will prove a stimulating read for academics, researchers, postgraduate students and policymakers with an interest in law, economics and politics.
Book Synopsis YSEC Yearbook of Socio-Economic Constitutions 2020 by : Steffen Hindelang
Download or read book YSEC Yearbook of Socio-Economic Constitutions 2020 written by Steffen Hindelang and published by Springer Nature. This book was released on 2021-03-29 with total page 838 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the very first, interdisciplinarily grounded, comprehensive appraisal of a future “Common European Law on Investment Screening”. Thereby, it provides a foundation for a European administrative law framework for investment screening by setting out viable solutions and evaluating their pros and cons. Daimler, the harbour terminal in Zeebrugge, or Saxo Bank are only three recent examples of controversially discussed company takeovers in Europe. The “elephant in the room” is China and its “Belt and Road Initiative”. The political will in Europe is growing to more actively control investments flowing into the EU. The current regulatory initiatives raise several fundamental, constitutional and regulatory issues. Surprisingly, they have not been addressed in any depth so far. The book takes stock of the current rather fragmented regulatory approaches and combines contributions from leading international academics, practitioners, and policy makers in their respective fields. Due to the volume’s comprehensive approach, it is expected to influence the broader debate on the EU’s upcoming regulation of this matter. The book is addressed to participants from academia as well as to representatives from government, business, and civil society.
