First published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.
Reihe
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Maße
Höhe: 219 mm
Breite: 152 mm
Gewicht
ISBN-13
978-1-138-61317-1 (9781138613171)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Z. Jun Lin, David C. Yang, Liyan Wang
1. Overview of Chinese Accounting and Auditing Developments. 2. Regulation of Accounting Affairs. 3. Accounting Standards. 4. Securities Markets and Information Disclosure. 5. Cost Accounting and Managerial Accounting. 6. Auditing. 7. Public Accounting and the Profession. 8. Taxation and Tax Returns. 9. Accounting for Governments and Non-profit Organizations. 10. Computerization of Accounting. 11. Accounting Education. 12. Accounting Associations. 13. The Environment of Business Regulation.
