This book is an informative reference volume on financial reporting, auditing, and the accounting profession in 16 Asian countries that comprise over 90 percent of the total gross domestic product of Asia. It charts the historical growth of the profession: its tertiary education system, professional training and exams, and in-service training programs. It reviews the development of existing accounting standards and practices in these countries in conjunction with international standards such as the International Accounting Standards (IAS), International Standards on Auditing (ISA), and Generally Accepted Accounting Practices (GAAP), and how these have penetrated the local accounting regulatory environments. Finally, each chapter proposes changes or improvements that can be made to heighten the quality of accounting and auditing services in each respective country.
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