胖毛,特工太后狠狂野,捷豹女狠踹快递筐
Dissertation Plan
Dissertation Title: The different impacts on accountants and corporations in China for international harmonization of accounting standards. Introduction: International harmonization plays an increasingly key role all over the world in nowadays. With the developing of economy, there are more trades between two foreign companies with different system of accounting statements. Investors and financial analysts need to understand the financial statements of foreign corporations whose shares they might wish to buy. So that, Accounting standards has tended to international harmonization as well as. In 1973 the most successful body International Accounting Standards Committee 代写留学作业提供代写Essay,代写Assignment,请联系QQ:949925041(IASC) was founded by the accountancy bodies of nine countries (Australia, Canada, France, Japan, Mexico, the Netherlands, the United Kingdom with Ireland, the United States and West Germany (Benson, 1979). Till 2001, the number of members has up to 17, which included three or four members from developing countries(Nobes. C. and Parker. R.2008). From then, IASC was replaced with the IASB, which is a successor of IASC. The IASB (IASC) has a key influence on the development of accounting standards all over the world as a worldwide standard-setter. However, China is a communist country. There is a different system of economy compares with that of the UK or US, which is a capitalist economics. In 1990s of China, there has no ‘profit’, no shareholders, no independent auditors and no stock markets so that it is very difficult for China to follow the international step (Ezzamel,M. Xiao,J.2007). But for this reason, it implies that there has a great space for China to develop his accounting system. In 1988, China has established his first accounting committee: The Chinese Institute of Certified Public Accountants (CICPA). From then on, the Accounting Standards in China had been developed by a dramatic speed. In 1997, just about ten years, China joined the IASC and an IASC Board meeting was held in Beijing. The Chinese government give its support for the IASC. At the same time, It needs to talk about the standards in Hong Kong which has a different system (base its standards on IASC in 1993) from Chinese Mainland. There had been more contacts between IASC and CICPA. In the next year, an Accounting Standards Committee (CASC) was founded within China’s Ministry of Finance. Since 2001 China joined WTO, his accounting standards has been tended to international harmonization. In short time, there has a big problem for accountants and corporations in China, which short for human resource on accountants for the IAS. However, there will have a key affect on accountants and corporations in a long time with developing the system of accounting in corporations and studying the IAS go abroad. |