Accounting and Auditing in China

ISBN-13: 9781138613188 / Angielski / Miękka / 2020 / 378 str.

Z. Jun Lin; David C. Yang; Liyan Wang

Opis

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.

Spis treści

1. Overview of Chinese Accounting and Auditing Developments. 2. Regulation of Accounting Affairs. 3. Accounting Standards. 4. Securities Markets and Information Disclosure. 5. Cost Accounting and Managerial Accounting. 6. Auditing. 7. Public Accounting and the Profession. 8. Taxation and Tax Returns. 9. Accounting for Governments and Non-profit Organizations. 10. Computerization of Accounting. 11. Accounting Education. 12. Accounting Associations. 13. The Environment of Business Regulation.

O autorze

Z. Jun Lin, David C. Yang, Liyan Wang