Financial Reporting in the West Pacific Rim
Terence E. Cooke, Robert Henry Parker
Routledge, 1994 - Business & Economics - 448 pages
During recent years the West Pacific Rim has been the scene of dramatic economic growth, in stark contrast to other areas of the world's economy. It has attracted huge interest on the part of international investors. Yet there has been little up-to-date information on the financial reporting practices followed by companies in the region. This volume brings together comprehensive analyses of current practice in each country in the West Pacific Rim, written by the leading experts in the field. It is an invaluable source of reference for all researchers and analysts with an interest in this important and fast-changing area.
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AASB accepted accounting principles accountancy profession accounting policies accounting principles accounting standards amortized amount annual associated companies auditors Australia balance sheet banks capital cent Certified Public Accountants Code Committee Companies Act company law consolidated financial statements corporate cost countries CPAs current liabilities debt deferred depreciation directors disclosed dividends economic enterprises entity extraordinary items financial position financial reporting financial statements fixed assets foreign currency funds GAAP Group HKSA Hong Kong IASs income tax industry influence Institute interest investment issued Japan Japanese Korea leases liabilities listed companies long-term loss account MACPA Malaysia Ministry of Finance NZSA operations payable period Philippines practice professional profit and loss regulations regulatory reserve retained earnings revaluation sector Securities and Exchange SEHK SFAS shareholders shares Singapore South Korea SSAP Stock Exchange subsidiaries Taiwan taxation Thailand trade transactions true and fair valuation Zealand