Overview

The first part of this volume deals with the cultural influence and economic significance of East and Southeast Asia, and the inter-relationships between these matters and accounting in Pacific Asia. The second part comprises chapers on accounting in individual countries (China, Japan, Korea, Taiwan and Southeast Asia). In particular, the authors focus on the extent of the harmonization of domestic standards with international accounting standards, and on the development of the accounting profession. The third part covers accounting issues in the region in light of the country studies. The final chapter deals with the problem of and prospects for accounting harmonization in the region.

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