The Routledge Handbook of Accounting in Asia -

The Routledge Handbook of Accounting in Asia

Zhijun Lin (Herausgeber)

Buch | Softcover
336 Seiten
2020
Routledge (Verlag)
978-0-367-66002-4 (ISBN)
54,85 inkl. MwSt
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.
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 and reporting







management accounting







auditing and accounting professionalization







governmental and public-sector accounting







accounting education







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.

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

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

Erscheinungsdatum
Verlagsort London
Sprache englisch
Maße 174 x 246 mm
Gewicht 453 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Wirtschaft Betriebswirtschaft / Management Unternehmensführung / Management
ISBN-10 0-367-66002-4 / 0367660024
ISBN-13 978-0-367-66002-4 / 9780367660024
Zustand Neuware
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