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Accounting and Finance in China

Accounting and Finance in China: A Review of Current Practice

Accounting and Finance in China A Review of Current Practice

Author: Professor TANG Yun-wei; Professor Barry COOPER; Dr Lynne CHOW
Publisher: Sweet & Maxwell Hong Kong
ISBN: 9789626612361
Published In: September 2003
Format: Paperback , 320 pages
Jurisdiction: China ? Disclaimer:
Countri(es) stated herein are used as reference only

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Since Accounting and Finance in China: A Review of Current Practice was first published in 1992, practitioners and students have come to rely on its incisive and comprehensive coverage of the China scene. The fifth edition of this best-selling title comprises new information arising out of the latest developments in China's accounting and financial legislation.

This fully revised edition includes new or expanded coverage on the following areas:

The development of the business environment
Accounting systems for business enterprises and those with foreign investment, specifically general characteristics, form and content of financial statements, and liabilities
Accounting standards, specifically contingencies, intangible assets, borrowing cost, leases, interim financial reporting, fixed assets and inventories
The consolidation of industry-specific accounting systems
Development of auditing standards - an overview of progress in this area, the objectives, and the standards setting process
Recent developments in the accounting profession, the development of accounting education and the activities of accounting institutions
Corporate governance issues; and
Tax collection and administration

Readership: Executives, investors, accountants and students

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