Financial Reporting in the Pacific Asia Region

Edited by Ronald Ma

in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.

Abstract: There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region.

Date: 1997
ISBN: 9789810230784
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Chapters in this book:

Ch 1 Historical and Cultural Influences on the Pacific Asia Region: Some Reflections , pp 3-21

Colin Mackerras

Ch 2 Commercial Ties Between China and Its Neighbours , pp 22-34

Sheng-Yi Lee and Ding Lu

Ch 3 The Economic Significance of the Pacific Asia Region in the World Economy , pp 35-54

David Lim

Ch 4 A Broad Perspective on Financial Reporting in Pacific Asia , pp 55-92

Amy Lau and Ronald Ma

Ch 5 Standard Setting Issues and the International Accounting Standards , pp 93-155

Ronald Ma

Ch 6 China , pp 159-199

Allen Huang and Xun Chang

Ch 7 Japan , pp 200-229

Kenji Shiba and Lilia Shiba

Ch 8 South Korea , pp 230-256

Jee-In Jang and Kyung Joo Lee

Ch 9 Taiwan , pp 257-281

Anne Wu

Ch 10 Hong Kong , pp 282-302

Pak Auyeung

Ch 11 Singapore , pp 303-324

Hai Yap Teoh and Eng Juan Ng

Ch 12 Malaysia , pp 325-346

Hai Yap Teoh and Soon Guan Chuah

Ch 13 Indonesia , pp 347-364

See Liang Foo

Ch 14 Philippines , pp 365-380

Violeta Calanog, Eduardo Roca and Violeta Vicente

Ch 15 Thailand , pp 381-412

Pamela Angus-Leppan

Ch 16 Vietnam , pp 413-433

Duc-Tho Nguyen and Pham Huyen

Ch 17 Australia , pp 434-460

Ronald Ma and Chew Ng

Ch 18 New Zealand , pp 461-480

Boris Popoff

Ch 19 International Harmonisation and the Pacific Asia Region , pp 481-501

Ronald Ma, Cecilia Lambert and Roger Hopkins

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