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.

Contents:

• Pacific Asia Region:
• Historical and Cultural Influence on the Pacific Asia Region: Some Reflections (C Mackerras)
• Commercial Ties Between China and Its Neighbours (S Y Lee & D Lu)
• The Economic Signifiance of the Pacific Asia Region in the World Economy (D Lim)
• A Broad Perspective on Financial Reporting in Pacific Asia Region (A Lau & R Ma)
• Standard Setting Issues and the International Accounting Standards (R Ma)
• Country Studies:
• China (A Huang & X Chang)
• Japan (K Shiba & L Shiba)
• South Korea (J-I Jang & J L Kyung)
• Taiwan (A Wu)
• Hong Kong (P Auyeung)
• Singapore (H Y Teoh & E J Ng)
• Malaysia (H Y Teoh & S G Chuah)
• Indonesia (S L Foo)
• Philippines (V Calanog, E Roca & V Vicente)
• Thailand (P Angus-Leppan)
• Vietnam (D-T Nguyen & P Huyen)
• Australia (R Ma & C Ng)
• New Zealand (B Popoff)
• Harmonisation:
• International Harmonisation and the Pacific Asia Region (R Ma, C Lambert & R Hopkins)