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Full Description
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.
Contents
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
