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interneta bibliotēka
Atlants.lv bibliotēka
Comparisons of USA, UK, and China Accounting System
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Publicēts: 22.01.2004.
Valoda: Angļu
Līmenis: Vidusskolas
Literatūras saraksts: Nav
Atsauces: Nav
Darba fragmentsAizvērt

In conclusion Chinese financial reporting has been transformed mainly through economic reforms but the state still seems to process influence over the country. Chinese accounting regulations are reasonably close to USA and IAS and continue to become even closer. Despite UK accounting system is moving closer to US GAAP and IAS, she still wants the true and fair concept to remain valid. There has been a vast improvement in the quality of financial reporting in the UK but still is out of step when you compare U.K to other developed countries especially in areas such as goodwill. It is quite difficult to predict the course U.K accounting is heading towards but British accounting is being to be seen as more and more eccentric. There has been quite a big change in U.S accounting, until very recently the U.S has operated in an isolation situation from the rest of the world especially when related to accounting policy making bodies. However there is now an intertwined action by the us on accounting issues making U.S accounting difficult to separate from the rest of the world and continues to explore and develop further improvements in the accounting profession.

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