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Book Cover
E-book
Author Lin, Zhijun, author

Title The Routledge Handbook of Accounting in Asia / Zhijun Lin
Edition First edition
Published London : Taylor and Francis, 2017

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Description 1 online resource : text file, PDF
Contents The Routledge Handbook of Accounting in Asia- Front Cover; The Routledge Handbook of Accounting in Asia; Title Page; Copyright Page; Contents; List of figures; List of tables; Notes on contributors; Preface; PART I: Financial accounting and reporting; Chapter 1: Development of financial reporting standards and practices in Indonesia; Introduction; An overview of Indonesia's economy and business environment; Regulatory frameworks in Indonesia; The accounting profession in Indonesia; Accounting standards in Indonesia; Concluding remarks; Notes; References
Chapter 2: Transparency at the crossroads: contemporary accountancy in KoreaIntroduction; Historical background; Key institutional features of current Korean accounting practices; External auditors and regulatory requirements; Controlling owners, management, and audit committee; Regulators and investors; The Case of Daewoo Shipbuilding & Marine Engineering; Conclusion; Notes; References; Chapter 3: De jure adoption and de facto implementation of FV accounting in China; Introduction; The adoption of FVA in China's accounting standards; Methodology and data
Implementation of FVA in listed Chinese nonfinancial firmsImplementation of FVA by listed Chinese financial firms; Conclusions; Notes; References; Chapter 4: Development of accounting and financial reporting practices in the Islamic Republic of Pakistan; Introduction; A dialogue between the global wave of reforms vs public and private sector; Development of accounting and financial reporting in Pakistan (1947-2015); Current status of adoption of the IFRS; Summary; Notes; Bibliography; PART II: Management accounting; Chapter 5: Management accounting in Japan: current practices; Introduction
Initial development of Japanese management accountingStrategic management techniques; Practices in front-line management; Management accounting practices in small and medium-sized enterprises; Influence of disclosure regulations on management accounting practices; Concluding remarks; Notes; References; Chapter 6: Development of management accounting practices in Indonesia; Introduction; The management accounting profession in Indonesia; Management accounting education; Evolution of management accounting in Indonesia; Current management accounting practices
Research on management accounting in IndonesiaConclusion; Notes; References; Chapter 7: Evolution and development of management accounting practices in Thailand; Introduction; Management accounting practices in Thailand; The evolution and application of modern management accounting in Thailand; Why Thai firms are inclined to use traditional management accounting practices; Future trend of environmental management accounting practice; Note; References; Chapter 8: Development of management accounting in Sri Lanka; Introduction; The beginnings of the accountancy profession in Sri Lanka
Summary "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 towards convergence in financial reporting standards and practices over recent decades has improved the comparability of accounting information dramatically, 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 reportingManagement accountingAuditing and accounting professionalizationGovernmental and public sector accountingAccounting educationAccounting development in Asian emerging economiesThe 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 and Dean at the School of Business, Macau University of Science and Technology."--Provided by publisher
Subject Accounting -- Asia -- History
BUSINESS & ECONOMICS -- International -- Accounting.
BUSINESS & ECONOMICS -- Accounting -- Standards (GAAP, IFRS, etc.)
Accounting
Asia
Genre/Form History
Form Electronic book
ISBN 9781315641867
1315641860