The Routledge Handbook of Accounting in Asia

ISBN-13: 9780367660024 / Angielski / Miękka / 2020 / 314 str.

Zhijun Lin

Opis

This handbook provides information on the development of accounting in both major and emerging Asian economies. Contributions cover all dimensions of accounting practices such as accounting regulations and financial reporting standards, qualification requirements, auditing practices, accounting for governments and non-profit organizations.

Spis treści

Preface

Section I Financial Accounting and Reporting:

1. Development of Financial Reporting Standards and Practices in Indonesia

2. Transparency at the Crossroads: Contemporary Accountancy in Korea

3. Adoption of Fair Value Accounting and Its Implementation in China

4. Development of Accounting and Financial Reporting Practices in The Islamic Republic of Pakistan

Section II Management Accounting

5. Management Accounting in Japan: Current Practices

6. Development of Management Accounting Practices in Indonesia

7. Evolution and Development of Management Accounting Practices in Thailand

8. Development of Management Accounting in Sri Lanka

Section III Auditing and Accounting Professionalization

9. Auditing Standards and Practice in China: an Overview of the Development in Past Two Decades

10. Development of Accounting Profession in Cambodia

11. Development of Accounting Professionalization in Taiwan

Section IV Governmental and Public Sector Accounting

12. The Evolution and Reforms of Governmental Accounting in China

13. Accounting for Governments and Organizations in the Public Sector in India

14. Public Sector Accounting Practices and Reforms in Nepal

Section V Accounting education

15. Accounting Education in Japan

16. Accounting Education in Singapore

Section VI Accounting Development in Asian Emerging Economies

17. Recent Development of Accounting and Reporting Practices in Vietnam

18. Accounting Development in Bangladesh

19. Accounting Environment in Cambodia

20. Development of Accounting Practices in Mongolia

 

 

O autorze

Zhijun Lin is Professor, Associate Vice President and Dean at the School of Business, Macau University of Science and Technology.