Author : University of Texas at Dallas. Center for International Accounting Development
Publisher :
Page : 248 pages
File Size : 35,64 MB
Release : 1987
Category : Accounting
ISBN :
Author : Z. Jun Lin
Publisher : Routledge
Page : 376 pages
File Size : 19,5 MB
Release : 2018-10-26
Category : Business & Economics
ISBN : 0429876181
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 : Xu-Dong Ji
Publisher : Routledge
Page : 193 pages
File Size : 40,66 MB
Release : 2017-10-05
Category : Business & Economics
ISBN : 1351808702
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 : International Monetary Fund
Publisher : International Monetary Fund
Page : 106 pages
File Size : 35,92 MB
Release : 2012-04-05
Category : Business & Economics
ISBN : 1475543123
A detailed assessment report on the observance of China’s compliance of Basel Core Principles for effective banking supervision is presented. Regulation and supervision of China’s banking system has made impressive progress in the past few years, led by an activist, forward-looking regulator, the China Banking Regulatory Commission, with a clear safety and soundness mandate that has been supported by banks and by the State. The macroeconomic environment is characterized by rapid growth, with concerns about overheating and asset price overvaluation.
Author : International Monetary Fund. Monetary and Capital Markets Department
Publisher : International Monetary Fund
Page : 270 pages
File Size : 17,14 MB
Release : 2017-12-26
Category : Business & Economics
ISBN : 1484335228
This paper presents an assessment of the level of observance of the Basel Core Principles for Effective Banking Supervision (BCPs) in China. The China Banking Regulatory Commission (CBRC) has maintained its momentum in regulation and supervision in the face of exceptional growth in scale and increasing complexity of the banking system. The CBRC has also achieved a high degree of compliance with the BCPs. However, several dimensions of credit risk, including treatment of problem assets, concentration risk and related party exposures have aspects in which they lag international best practices and standards. Failure to resolve these issues may hamper the CBRC in its task of assessing the nature and scale of credit risk in the system and within individual institutions.
Author : Haiyan Zhou
Publisher : Routledge
Page : 365 pages
File Size : 22,52 MB
Release : 2018-10-10
Category : Business & Economics
ISBN : 1317193024
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.
Author : OECD
Publisher : OECD Publishing
Page : 108 pages
File Size : 37,26 MB
Release : 2011-09-22
Category :
ISBN : 9264119205
By assessing a broad range of laws, regulations and codes, this book provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts.
Author : Jian Chen
Publisher : Routledge
Page : 551 pages
File Size : 14,61 MB
Release : 2006-04-18
Category : Business & Economics
ISBN : 1134264003
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.
Author : J. Timothy Sale
Publisher : Elsevier
Page : 261 pages
File Size : 27,55 MB
Release : 2001-08-31
Category : Business & Economics
ISBN : 0080543960
This title is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. "Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.
Author : Paul Gillis
Publisher : Emerald Group Publishing
Page : 362 pages
File Size : 15,81 MB
Release : 2014-02-21
Category : Business & Economics
ISBN : 1783504862
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.
