This book is an informative reference volume on financial reporting, auditing, and the accounting profession in 16 Asian countries that comprise over 90 percent of the total gross domestic product of Asia. It charts the historical growth of the profession: its tertiary education system, professional training and exams, and in-service training programs. It reviews the development of existing accounting standards and practices in these countries in conjunction with international standards such as the International Accounting Standards (IAS), International Standards on Auditing (ISA), and Generally Accepted Accounting Practices (GAAP), and how these have penetrated the local accounting regulatory environments. Finally, each chapter proposes changes or improvements that can be made to heighten the quality of accounting and auditing services in each respective country.
网站首页 软件下载 游戏下载 翻译软件 电子书下载 电影下载 电视剧下载 教程攻略 音乐专区
霍普软件下载网电子书栏目提供海量电子书在线免费阅读及下载。
| 电子书 | ASIAN ACCOUNTING HANDBOOK(精) |
| 分类 | 电子书下载 |
| 作者 | SHAHROKH M.SAUDAGARAN |
| 出版社 | THOMSON LEARNING |
| 下载 |
|
| 介绍 |
编辑推荐 目录 Preface About the Editor About the Contributors Part I: East Asia Chapter 1 People's Republic of China 1.Country Overview 2.Capital Market Regulation and Enforcement 2.1 China Securities Regulatory Commission 2.2 Basic Functions of the CSRC 2.3 Major Responsibilities of the CSRC 2.4 Organizational Structure of the CSRC 3.Accounting Policy Making 3.1 History 3.2 China Accounting Standards and International Accounting Standards 4.Accounting Profession 4.1 State of Preparedness 4.2 Need for Establishing Independent Status 4.3 Professional Competency of CPAs 4.4 Uniform CPA Examination 4.5 CICPA Membership and Entry Criteria 4.6 Professional Ethics 4.7 Need to Develop a Legal Regime to Govern CPA Profession 4.8 Need to Survive Competition 5.Auditing Standards 5.1 China Independent Auditing Standards 5.2 Auditor Oualifications 5.3 Need for International Harmonization 6.Looking Ahead References Additional Sources Contact Information Sample Financial Statements: Sinopec Shanghai Petroleum Co Ltd Chapter 2 Hong Kong 1.Country Overview 2.Capital Market Regulation and Enforcement 3.Accounting Policy Making 3.1 Regulatory Regime 3.2 Legal Requirements: Companies Ordinance 3.3 Hong Kong Society of Accountants: Accounting Standards 3.4 HKSA Interpretations 3.5 Stock Exchange Requirements 3.6 Advisory Sources of HK GAAP 4.Accounting Profession 4.1 Professional Landscape 4.2 HKSA Professional Qualification System 5.Auditing Standards 6.Looking Ahead References Contact Information Appendix 2.1 HKSA Statements of Standard Accounting Practice Appendix 2.2 HKSA Statements of Auditing Standards Sample Financial Statements: Cheung Kong (Holdings) Limited Chapter 3 Japan 1.Country Overview 1.1 History and Politics 1.2 Economic Environment 2.Capital Market Regulation and Enforcement 2.1 Overview 2.2 Financial Services Agency and Securities and Exchange Surveillance Commission 2.3 Self-regulatory Organizations 3.Accounting Policy Making 3.1 Overview 3.2 Securities and Exchange Law (shouken torihiki hou) 3.3 Commercial Code (shohou) 3.4 Corporate Income Tax Law (houjin zei hou) 4.Accounting Profession 4.1 Overview 4.2 Accounting Profession 4.3 CPA Examination until 2005 4.4 CPA Examination as of 2006 5.Auditing 5.1 Overview 5.2 Auditing Standards 6.Looking Ahead References Contact Information Chapter 4 Korea Chapter 5 Republic of China …… |
| 截图 | |
| 随便看 |
免责声明
本网站所展示的内容均来源于互联网，本站自身不存储、不制作、不上传任何内容，仅对网络上已公开的信息进行整理与展示。
本站不对所转载内容的真实性、完整性和合法性负责，所有内容仅供学习与参考使用。
若您认为本站展示的内容可能存在侵权或违规情形，请您提供相关权属证明与联系方式，我们将在收到有效通知后第一时间予以删除或屏蔽。
本网站对因使用或依赖本站信息所造成的任何直接或间接损失概不承担责任。联系邮箱：101bt@pm.me