Routledge handbook of accounting in Asia [electronic resource] / edited by Zhijun Lin.
As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advanc...
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| Online Access: |
Full Text (via Taylor & Francis) |
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| Other Authors: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Abingdon, Oxon ; New York, NY :
Routledge,
2018.
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| Series: | Routledge handbooks.
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| Subjects: |
MARC
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| 245 | 0 | 0 | |a Routledge handbook of accounting in Asia |h [electronic resource] / |c edited by Zhijun Lin. |
| 264 | 1 | |a Abingdon, Oxon ; |a New York, NY : |b Routledge, |c 2018. | |
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| 504 | |a Includes bibliographical references and index. | ||
| 520 | |a As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of accounting information, considerable variances remain in practices between countries. This Handbook therefore provides an up-to-date review of contemporary accountancy across Asia, illustrating how standards have been reshaped to accommodate the needs of economic and social trends. As well as providing an overview of standards in the larger Asian economies of China, India and Japan, contributions to the Handbook also include studies of countries such as Sri Lanka, Nepal, Cambodia and Mongolia. In particular, this Handbook analyses: financial accounting, reporting management accounting, auditing and accounting, professionalization governmental and public-sector accounting, accounting education,4 accounting development in Asian emerging economies The Routledge Handbook of Accounting in Asia offers students, academics, regulators and practitioners an essential reference guide to the current scholarship and practice in the field of accountancy in Asia. It will be a useful resource in particular for students of accountancy, business studies and Asian studies. | ||
| 588 | 0 | |a Vendor-supplied metadata. | |
| 505 | 0 | 0 | |t Part, I Financial accounting and reporting / |r Zhijun Lin -- |t chapter 1 Development of financial reporting standards and practices in Indonesia / |r Agus Fredy Maradona Parmod Chand -- |t chapter 2 Transparency at the crossroads -- |t Contemporary accountancy in Korea / |r Jay Junghun Lee Han Yi -- |t chapter 3 De jure adoption and de facto implementation of FV accounting in China 1 / |r Guoqiang Hu Bing Huang Jason Xiao Qin Xu Dehui Yu -- |t chapter 4 Development of accounting and financial reporting practices in the Islamic Republic of Pakistan / |r Imtiaz Badshah Frode Mellemvik -- |t part, II Management accounting / |r Zhijun Lin -- |t chapter 5 Management accounting in Japan -- |t Current Practices / |r Susumu Ueno Paul Scarbrough Shoichiro Hosomi -- |t chapter 6 Development of management accounting practices in Indonesia / |r Johnny Jermias -- |t chapter 7 Evolution and development of management accounting practices in Thailand / |r Anbalagan Krishnan Prem Lal Joshi -- |t chapter 8 Development of management accounting in Sri Lanka / |r Janek Ratnatunga Kashi Balachandran Michael Tse -- |t part, III Accounting and auditing professionalization / |r Zhijun Lin -- |t chapter 9 Auditing standards and practice in China -- |t An overview of the development in the past two decades / |r Guiru Hua Haiyan Zhou -- |t chapter 10 Development of the accounting profession in Cambodia 1 / |r Juliet Cadungog-Uy -- |t chapter 11 The development of accounting professionalization in Taiwan / |r Wen-Ching Chang -- |t part, IV Governmental and public-sector accounting / |r Zhijun Lin -- |t chapter 12 The evolution and reforms of governmental accounting in China / |r Zhibin Chen Yan Wang Ying Wang Z. Jun Lin -- |t chapter 13 Accounting for governments and organizations in the public sector in India 1 / |r Saleha B. Khumawala Arpita Shroff -- |t chapter 14 Public-sector accounting practices and reforms in Nepal / |r Pawan Adhikari -- |t part, V Accounting education / |r Zhijun Lin -- |t chapter 15 Accounting education in Japan / |r Satoshi Sugahara -- |t chapter 16 Accounting education in Singapore / |r Chan Yoke Kai Uantchern Loh Allene Ng Bee Lian -- |t part, VI Accounting development in Asian emerging economies / |r Zhijun Lin -- |t chapter 17 Recent development of accounting and reporting practices in Vietnam / |r Nguyen Cong Phuong -- |t chapter 18 Accounting development in Bangladesh / |r P.W. Senarath Yapa Saiful Azam -- |t chapter 19 Accounting environment in Cambodia / |r P.W. Senarath Yapa Kerry Jacobs C.B. Chan -- |t chapter 20 Development of accounting practices in Mongolia / |r Sainjargal Banzdai Naranchimeg Lombodorj Battuya Demberel. |
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