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Title: Investment in China : an accounting perspective.
Authors: Chua, Chek Ping.
Liau, Chie Kiong.
Teo, Kheng Lin.
Keywords: DRNTU::Business::Accounting
Issue Date: 1996
Abstract: The accounting standards of a country govern the way its accountants prepare financial accounting reports. This in turns affects the comparability, integrity,accuracy, truth and fairness of the financial statements. In the case of China, it has its own unique set of accounting regulations and the rapid development in its accounting structure has left many investors puzzled. The high degree of industrial and commercial interactions between Singapore and China makes it imperative that the above mentioned puzzle inside each and every Singaporean investor s brains is unravelled, especially those who are eyeing China as a potential investment hub. This paper aims, to assist investors in their understanding of the accounting structure of China with specific emphasis on the identification and handling of the various accounting problems that they might encounter. The paper will first discuss the business environment in China followed by the various accounting issues. We will highlight the main problems in dealing with both the business and accounting aspects of investing in China. Several interviews with the staff of a Singapore firm investing in China at the end of the paper will give further details of the problems encountered in practice and the possible solutions to them.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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