Electronic Resource
Springer
Asia Pacific journal of management
2 (1984), S. 10-21
ISSN:
1572-9958
Source:
Springer Online Journal Archives 1860-2000
Topics:
Economics
Notes:
Abstract This article describes the uniform accounting system adopted by government enterprises in Taiwan. Several key elements of the system including the uniform chart of accounts, uniform accounting procedures, and external financial reports are discussed. Some unique accounting practices and special accounts used in the system are also described. The system is compared with the French and Norwegian uniform accounting systems. Similarities and differences among these systems are highlighted. The paper concludes with an evaluation of the effectiveness of the Taiwanese accounting system.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1007/BF01732506
Permalink
Library |
Location |
Call Number |
Volume/Issue/Year |
Availability |