China

Allen Huang and Xun Chang

Chapter 6 in Financial Reporting in the Pacific Asia Region, 1997, pp 159-199 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionPolitical and Economic DevelopmentsPolitical and Economic Developments in the Pre-1911 PeriodPolitical and Economic Developments Between 1911 and 1949Political and Economic Developments From 1949 to 1978Political and Economic Developments Since 1979Accounting DevelopmentsAccounting Developments Prior to 1911Accounting Developments Between 1911 and 1949Accounting Developments between 1949 and 1978Accounting Developments Since 1979Business EnterprisesState-Owned and Collective-Owned EnterprisesIndividual-Owned EnterprisesOther Forms of OwnershipStock ExchangeAccounting ProfessionDevelopment of the CPA SystemQualification and Entry RequirementsStatus of a CPA FirmForeign CPAs in ChinaAccounting Society of ChinaRegulatory Framework for AccountingCurrent Accounting StandardsThe 1992 Standard and 1992 RegulationsNew Industry-Based Accounting SystemsAccounting for Foreign Investment Enterprises and Accounting for Share EnterprisesExposure DraftsSummary and ConclusionReferences

Date: 1997
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