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Author : Songlan Peng
Publisher :
ISBN 13 :
Total Pages : 192 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Harmonization of Chinese Accounting Standards with International Accounting Standards written by Songlan Peng and published by . This book was released on 2005 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Songlan Peng
Publisher : VDM Publishing
ISBN 13 : 9783836434331
Total Pages : 184 pages
Book Rating : 4.4/5 (343 download)
Download or read book Chinese Accounting Standards written by Songlan Peng and published by VDM Publishing. This book was released on 2007 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: China, as the largest emerging economy in the world, began its accounting reforms in the early 1990s. It is not known, however, whether its accounting reforms, intended to harmonize with the International Accounting Standard (IAS, now known as IFRS), have been successful and what the impact of the reform on Chinese listed firms is. This book empirically assessed the status and progress of the harmonization of Chinese GAAPs with IFRS, and whether Chinese listed firms' accounting practices has been improved with the harmonization of accounting standards. The findings of this study should benefit international and national accounting standard setters, capital market regulators, accounting researchers with interests in accounting standard setting and implementation, as well as accounting practitioners with global business especially business in China, by helping them understand some fundamental harmonization issues relevant to China.
Author : Feng Chen
Publisher : Open Dissertation Press
ISBN 13 : 9781374697324
Total Pages : pages
Book Rating : 4.6/5 (973 download)
Download or read book Harmonization of Chinese Accounting Standards with International Accounting Standards written by Feng Chen and published by Open Dissertation Press. This book was released on 2017-01-27 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation, "Harmonization of Chinese Accounting Standards With International Accounting Standards: Necessity, Progress and Effectiveness" by Feng, Chen, 陳峰, was obtained from The University of Hong Kong (Pokfulam, Hong Kong) and is being sold pursuant to Creative Commons: Attribution 3.0 Hong Kong License. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation. All rights not granted by the above license are retained by the author. DOI: 10.5353/th_b4257613 Subjects: Accounting - Standards - China Accounting - Standards
Author : Feng Chen (Ph.D.)
Publisher :
ISBN 13 :
Total Pages : 262 pages
Book Rating : 4.:/5 (498 download)
Download or read book Harmonization of Chinese Accounting Standards with International Accounting Standards written by Feng Chen (Ph.D.) and published by . This book was released on 2001 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lorenzo Riccardi
Publisher : Springer
ISBN 13 : 9811000069
Total Pages : 332 pages
Book Rating : 4.8/5 (11 download)
Download or read book China Accounting Standards written by Lorenzo Riccardi and published by Springer. This book was released on 2015-11-09 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Maria Ming Bengtsson
Publisher :
ISBN 13 : 9789178959037
Total Pages : pages
Book Rating : 4.9/5 (59 download)
Download or read book National Adoption of International Financial Reporting Standards : The Case of China written by Maria Ming Bengtsson and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past few decades, there has been a global trend of international harmonization of accounting standards, with many countries having either partially or completely replaced their national accounting standards with the International Financial Reporting Standards (IFRS). The intended goal is to remove the barriers that hinder investors when comparing accounting information of companies from different nations, while simultaneously reducing the transaction costs for firms. However, research has shown that countries adopt IFRS unequally, ranging from resistance, partial adoption to full adoption. If the IFRS are not adopted to the same extent around the world, the central purpose of international standards can be compromised, as foreign investors cannot be confident when comparing financial statements. Uneven IFRS adoption could even be harmful to investors who believe that accounting standards have been converged worldwide--when, in fact, financial reporting differences continue to exist across national borders while being covered under the façade of the IFRS.Using China as the case country, this thesis aims to conduct an analysis on the causes of different degrees of IFRS adoption at the national level and to examine how and why such causes affect accounting standard-setters' strategies in the era of international accounting harmonization. To build a holistic view within the complex empirical phenomenon of simultaneous convergence with and resistance to the IFRS, this thesis draws on the influence of neo-institutional theory while integrating the approach from international accounting classification. It puts forward the viewpoint that, in order to comprehend the coexistence of diversified acceptance levels of IFRS, it is necessary to understand the dynamics of the institutional variables that underlie the responses deployed by accounting standard-setters when deciding whether a set of exogenously developed accounting standards can really fit into their domestic institutional settings.The research relies on extensive archival documents. The findings show that the factors influencing China's current convergence status with the IFRS are multifaceted, fluid, and interrelated. The Chinese accounting standard-setters' reaction to the pressure of international accounting harmonization is a strategic response that follows China's national ideology. Furthermore, IFRS convergence in the case of China reflects a cooperation and mutual dependence between the external institutional norm and the adopting organization, rather than a one-sided pressure. The Chinese experience also reveals that the economic incentives embedded in the technical attributes of the IFRS contributed to IFRS acceptance in China.
Author : John Blake
Publisher : Routledge
ISBN 13 : 1134603282
Total Pages : 397 pages
Book Rating : 4.1/5 (346 download)
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.
Author : Z. Jun Lin
Publisher : Routledge
ISBN 13 : 042987619X
Total Pages : 378 pages
Book Rating : 4.4/5 (298 download)
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.
Author : Allen Huang
Publisher : World Scientific
ISBN 13 : 981024827X
Total Pages : 138 pages
Book Rating : 4.8/5 (12 download)
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.
Author : Xu-Dong Ji
Publisher : Routledge
ISBN 13 : 1351808710
Total Pages : 308 pages
Book Rating : 4.3/5 (518 download)
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 308 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.
Author : Peter Schulz
Publisher : GRIN Verlag
ISBN 13 : 3640143264
Total Pages : 34 pages
Book Rating : 4.6/5 (41 download)
Download or read book Enforcement Issues of Accounting Principles in China written by Peter Schulz and published by GRIN Verlag. This book was released on 2008-09 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author :
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.:/5 (917 download)
Download or read book Comparison of chinese new accounting standards with international accounting standards written by and published by . This book was released on 2002 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Wang Jun
Publisher : John Wiley & Sons
ISBN 13 : 1118580567
Total Pages : 189 pages
Book Rating : 4.1/5 (185 download)
Download or read book Accounting with Heart written by Wang Jun and published by John Wiley & Sons. This book was released on 2012-11-28 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Author : Huiying Wu
Publisher : Emerald Group Publishing
ISBN 13 : 1783508973
Total Pages : 270 pages
Book Rating : 4.7/5 (835 download)
Download or read book Adoption of Anglo-American models of corporate governance and financial reporting in China written by Huiying Wu and published by Emerald Group Publishing. This book was released on 2015-01-16 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Organisation for Economic Co-operation and Development
Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.F/5 ( download)
Download or read book Harmonization of Accounting Standards written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre. This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Author : Marc Liechti
Publisher :
ISBN 13 :
Total Pages : 98 pages
Book Rating : 4.:/5 (632 download)
Download or read book Chinese Financial Reporting written by Marc Liechti and published by . This book was released on 2002 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Guanlan Ye
Publisher :
ISBN 13 :
Total Pages : 226 pages
Book Rating : 4.:/5 (179 download)
Download or read book The Relative Value Relevance of Accounting Measures Based on Chinese Accounting Standards and Those Based on International Financial Reporting Standards written by Guanlan Ye and published by . This book was released on 2007 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
