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Covers financial reporting, auditing, and the accounting profession in 16 Asian countries. Charts the historical growth of the profession: its tertiary education system, professional training and exams, and in-service training programs. Reviews the development of existing accounting standards and practices in these countries.
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.
"International Accounting + Finance Handbook" - Jetzt neu in der 3. aktualisierten Auflage. Ein ausgezeichnetes Nachschlagewerk für alle, die mit Rechnungslegung, Finanzberichterstattung, Controlling und Finanzen im internationalen Umfeld zu tun haben. Es vermittelt Managern die notwendigen Tools, um die Unterschiede bei Bilanzierungsgrundsätzen, Finanzberichterstattung und Buchprüfungsverfahren in der internationalen Finanzarena in den Griff zu bekommen. Der Band gibt einen Überblick über internationale Rechnungslegungs- und Finanzfragen und weist auf wichtige Trends in der internationalen Rechnungslegung und Finanzwirtschaft hin. Mit Beiträgen von Vertretern der "Großen 5" amerikanischen Anwalts- und Finanzfirmen sowie von bekannten Akademikern. Mit ausführlichem Beispielmaterial aus der Praxis sowie zahlreichen Fallstudien. Autor Frederick Choi ist ein führender Experte auf dem Gebiet der internationalen Rechnungslegung und Finanzwirtschaft und verfügt über umfangreiche praktische Consulting-Erfahrung.
The Handbook explores institutional variations across the political economies of different societies within Asia. It includes empirical analysis of 13 major Asian business systems between India and Japan, and examines these in a comparative, historical, and theoretical context.
This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.
Introduction / David K. Yoo and Eiichiro Azuma -- Part I. Migration flows -- Filipinos, Pacific Islanders, and the American empire / Keith L. Camacho -- Towards a hemispheric Asian American history / Jason Oliver Chang -- South Asian America: histories, cultures, politics / Sunaina Maira -- Asians, native Hawaiians, and Pacific Islanders in Hawai'i: people, place, culture / John P. Rosa -- Southeast Asian Americans / Chia Youyee Vang -- East Asian immigrants / K. Scott Wong -- Asian Canadian history / Henry Yu -- Part II. Time passages -- Internment and World War II history / Eiichiro Azuma -- Reconsidering Asian exclusion in the United States / Kornel S. Chang -- The Cold War / Madeline Y. Hsu -- The Asian American movement / Daryl Joji Maeda -- Part III. Variations on themes -- A history of Asian international adoption in the United States / Catherine Ceniza Choy -- Confronting the racial state of violence: how Asian American history can reorient the study of race / Moon-Ho Jung -- Theory and history / Lon Kurashige -- Empire and war in Asian American history / Simeon Man -- Queer Asian American historiography / Amy Sueyoshi -- The study of Asian American families / Xiaojian Zhao -- Part IV. Engaging historical fields -- Asian American economic and labor history / Sucheng Chan -- Asian Americans, politics, and history / Gordon H. Chang -- Asian American intellectual history / Augusto Espiritu -- Asian American religious history / Helen Jin Kim, Timothy Tseng, and David K. Yoo -- Race, space, and place in Asian American urban history / Scott Kurashige -- From Asia to the United States, around the world, and back again: new directions in Asian American immigration history / Erika Lee -- Public history and Asian Americans / Franklin Odo -- Asian American legal history / Greg Robinson -- Asian American education history / Eileen H. Tamura -- Not adding and stirring: women's, gender, and sexuality history and the transformation of Asian America / Adrienne Ann Winans and Judy Tzu-Chun Wu
This handbook offers an analysis of Asian diaspora and development, and explores the role that immigrants living within diasporic and transnational communities play in the development of their host countries and their homeland. Bringing together an array of interdisciplinary scholars from across the world, the handbook is divided into the following sections: • Development Potential of Asian Diasporas • Diaspora, Homeland, and Development • Gender, Generation, and Identities • Soft Power, Mobilization, and Development • Media, Culture, and Representations. Presenting cutting-edge research on several dimensions of diaspora and development, Routledge Handbook of Asian Diaspora and Development provides a platform for further discussion in the fields of migration studies, diaspora studies, transnational studies, race relations, ethnic studies, gender studies, globalization, Asian studies, and research methods.
Reflecting current tax laws, this comprehensive reference volume covers financial and cost accounting, business and individual tax preparation, computer applications of accounting, quantitative accounting methods, auditing, personal financial planning, and governmental and nonprofit accounting. Includes 500-page dictionary that defines 2,500 accounting terms, charts, graphs, and tables.
China's rapid rise to become the world's second largest economy has resulted in an unprecedented impact on the global system and an urgent need to understand the more about the newest economic superpower. The Routledge Handbook of the Chinese Economy is an advanced-level reference guide which surveys the current economic situation in China and its integration into the global economy. An internationally renowned line-up of scholars contribute chapters on the key components of the contemporary economy and their historical foundations. Topics covered include: the history of the Chinese economy from ancient times onwards; economic growth and development; population, the labor market, income distribution, and poverty; legal, political, and financial institutions; and foreign trade and investments. Offering a cutting-edge overview of the Chinese economy, the Handbook is an invaluable resource for academics, researchers, economists, graduate, and undergraduate students studying this ever-evolving field.