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书名 ASIAN ACCOUNTING HANDBOOK(精)
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作者 SHAHROKH M.SAUDAGARAN
出版社 THOMSON LEARNING
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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.

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

……

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