Preface Section I Financial Accounting and Reporting: 1. Development of Financial Reporting Standards and Practices in Indonesia, Agus Fredy Maradona and Parmod Chand 2. Transparency at the Crossroads: Contemporary Accountancy in Korea, Jay Junghun Lee and Han Yi 3. Adoption of Fair Value Accounting and Its Implementation in China, Guoqiang Hu, Bing Huang, Jason Xiao, Qin Xu, and Dehui Yu 4. Development of Accounting and Financial Reporting Practices in The Islamic Republic of Pakistan, Imtiaz Badshah and Frode Mellemvik Section II Management Accounting 5. Management Accounting in Japan: Current Practices, S. Ueno, P. Scarbrough and S. Hosomi 6. Development of Management Accounting Practices in Indonesia, Johnny Jermias 7. Evolution and Development of Management Accounting Practices in Thailand, Anbalagan Krishnan and Prem Lal Joshi 8. Development of Management Accounting in Sri Lanka, Janek Ratnatunga, Kashi Balachandran and Michael Tse Section III Auditing and Accounting Professionalization 9. Auditing Standards and Practice in China: an Overview of the Development in Past Two Decades, Guiru Hua, and Haiyan Zhou 10. Development of Accounting Profession in Cambodia, Juliet Cadungog-Uy 11. Development of Accounting Professionalization in Taiwan, Wen-Ching Chang Section IV Governmental and Public Sector Accounting 12. The Evolution and Reforms of Governmental Accounting in China, Zhibin Chen, Yan Wang, Ying Wang , and Z. Jun Lin 13. Accounting for Governments and Organizations in the Public Sector in India, Saleha B. Khumawala and Aepita Shroff 14. Public Sector Accounting Practices and Reforms in Nepal, Pawan Adhikari Section V Accounting education 15. Accounting Education in Japan, Satoshi Sugahara 16. Accounting Education in Singapore, Chan Yoke Kai Section VI Accounting Development in Asian Emerging Economies 17. Recent Development of Accounting and Reporting Practices in Vietnam, Nguyen Cong Phuong 18. Accounting Development in Bangladesh, P.W. Senarath Yapa and Saiful Azam 19. Accounting Environment in Cambodia, P.W. Senarath Yapa, Kerry Jacobs, and C.B. Chan Phenom Penh 20. Development of Accounting Practices in Mongolia, B. Sainjargal, L. Naranchimeg, D. Battuya