haku: @indexterm ACCOUNTING HISTORY / yhteensä: 141
viite: 32 / 141
| Tekijä: | Yang, Jiwan |
| Otsikko: | The history and prospects of China's accounting reform (original in Chinese) |
| Lehti: | Study of Finance and Economics (c)
1994 : 3, p.31-35 |
| Asiasana: | ACCOUNTING HISTORY CHINA |
| Kieli: | chi |
| Tiivistelmä: | China's reform of accounting systems can be divided into three stages: The Accounting System for Chinese Foreign Equity Joint Ventures issued by the Ministry of Finance in 1985; The Accounting System for Share-holding Trial Enterprises issued in may, 1992; the Enterprises Accounting Standard issued in November, 1992; and dozens of subsidiary accounting systems for branch industries which were issued in succession. And a plan has been made to work out an applicable accounting standard in three years. |
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