alexa A Comparative Analysis of Accounting Standards on Consolidation and Long-Term Investments | OMICS International | Abstract
ISSN: 2151-6219

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Review Article

A Comparative Analysis of Accounting Standards on Consolidation and Long-Term Investments

Youren Huang1, Randall Zhaohui Xu2*, Peilin Xu1 and Yi Yang1

1Xiamen Commercial Bank, Xiamen, China

2University of Houston-Clear Lake, Houston, Texas, USA

*Corresponding Author:
Randall Zhaohui Xu
University of Houston-Clear Lake
2700 Bay Area Blvd., Houston, Texas, USA
Tel: +1-281-283-3145
E-mail: [email protected]

Received date: February 19, 2014; Accepted date: May 02, 2014; Published date: May 12, 2014

Citation: Youren Huang, Randall Zhaohui Xu, Peilin Xu and Yi Yang (2014) A Comparative Analysis of Accounting Standards on Consolidation and Long-Term Investments. Bus Eco J 5:94. doi: 10.4172/2151-6219.100094

Copyright: © 2014 Zhaohui Xu R, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.


This study intends to make a comparative analysis of the accounting standards for consolidation and investment in the three Chinese regions, i.e. the Mainland, Taiwan and Hong Kong, against the international accounting standards and the U.S. GAAP in order to facilitate more informative financial reporting. We also discuss the disclosure and supervisory requirements for equity investments. Due to the differences in the historical backgrounds and stages of economic development among the three regions, it is inevitable and necessary for the regions to maintain their respective characteristics in the accounting standards. Our analysis would generate some insight into how the three regions could reduce unnecessary differences between accounting standards in order to provide international investors with better and more reliable business information for decision making.


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