International corporate executives responsible for managing day-to-day accounting systems need to understand accounting procedures and standards throughout the world. They also need to be familiar with cultural, social, educational, and political considerations (not often discussed in the literature) and the ways in which financial reporting systems differ among countries. This book provides information needed by accountants, business executives, money managers, scholars, and students to understand "how" and "why" financial reporting and accounting systems vary. The emphasis here is on Asia: China (especially), Taiwan, and Japan, each of which is a significant player in the sphere of Asian business.
