Read e-book online Asian Review of Accounting - Volume 15 Issue 1 (2007) - PDF

By editor, Jeffrey Faux.

ISBN-10: 1846635489

ISBN-13: 9781846635489

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Read Online or Download Asian Review of Accounting - Volume 15 Issue 1 (2007) - Special Issue: Chinese accounting PDF

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Additional info for Asian Review of Accounting - Volume 15 Issue 1 (2007) - Special Issue: Chinese accounting

Example text

Description of the Chinese context will be included as part of the analysis. 1. The establishment of the Chinese Institute of Certified Public Accountants (CICPA) The accounting profession in PRC is very young and inexperienced to most Western countries. The CPA profession first emerged in 1918, but it had experienced very slow growth, in particular after the Chinese Communist party rose to power in 1949. From 1949 to the late 1970s, the development of the CPA profession suffered further setbacks.

103-33. Annisette, M. (2000), “Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago”, Accounting, Organizations and Society, Vol. 25, pp. 631-59. Asian Development Bank (2003), People’s Republic of PRC: The Development of Private Enterprise, Asian Development Bank, Manila. Beijing Review (1998), “Foreign investment achievement exhibited”, Beijing Review, Vol. 41 No. 50, p. 5. Beijing Review (1999), “FDI Rises in 1998”, Beijing Review, Vol. 42 No.

1. World Bank initiatives on accounting. The World Bank committed itself to supporting reform of PRC’s accounting system commencing from 1992. As cited in World Bank (2002), so far a good progress has been achieved under this project. The present project would acknowledge the progress, building further on the success already achieved. It would reinforce the role of the World Bank as a supporter of financial infrastructure in PRC. The current project comprises two related components. The first component consists of continuing support of the government’s ongoing efforts to develop and promulgate accounting standards predicated on internationally accepted accounting standards.

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Asian Review of Accounting - Volume 15 Issue 1 (2007) - Special Issue: Chinese accounting by editor, Jeffrey Faux.


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