Book Reviews : Henry Yuhuai HE, Dictionary of the Political Thought of the People's Republic of China. Armonk, New York: M.E. Sharpe, 2000. xiv + 727 pp. ISBN: 0—7656— 0569-4 (hc). Price: $124.95

2001 ◽  
Vol 15 (2) ◽  
pp. 176-177
Author(s):  
Thomas Mullaney
Keyword(s):  
New York ◽  
Political Thought ◽  
People’S Republic Of China ◽  
The Political ◽  
People's Republic Of China ◽  
Republic Of China

HISTORICAL EVOLUTION OF THE BALANCE SHEET IN THE PEOPLE'S REPUBLIC OF CHINA

2014 ◽  
Vol 41 (1) ◽  
pp. 1-34 ◽  
Author(s):  
Shizhong Yang ◽  
Ruining Yang ◽  
Z. Jun Lin
Keyword(s):  
Balance Sheet ◽  
People’S Republic Of China ◽  
The Political ◽  
Historical Evolution ◽  
People's Republic Of China ◽  
Economic Changes ◽  
Republic Of China ◽  
Financial Position ◽  
Rapid Changes ◽  
Accounting Convergence

This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes in Chinese accounting over the last six decades. The implications of the Chinese experience for international accounting convergence are also briefly outlined.

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