search query: @author Cairns, D. / total: 8
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| Author: | Cairns, D. |
| Title: | When east meets west |
| Journal: | Accountancy
1996 : AUG, VOL. 118:1236, p. 53-55 |
| Index terms: | ACCOUNTING CHINA ACCOUNTING |
| Language: | eng |
| Abstract: | An examination of the annual reports of 18 Chinese companies listed on the Hong Kong stock exchange reveals how much China's accounting requirements have changed. China is in the process of implementng a major accounting reform that reflects the country's change from a planned to a market economy. Keen to attract foreign investment, the government has recognised the need for accounting requirements that are familiar to, and understandable by, foreign investors. It also wants to reduce the financial reporting burdens. |
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