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CAPA Projects

Environmental Accounting CSR Survey 2009

(Completed October 2009)

In response to the fact that the increasingly serious and complex environmental and social issues in today’s world would require the strict attention and concern of businesses and investment communities, CAPA conducted a survey on environmental accounting and corporate social responsibility.

The survey project, lead by the Japanese Institute of Certified Public Accountants with a task force chaired by Dr. Takeshi Mizuguchi, aims to stimulate CAPA member bodies activities on environmental accounting/CSR issues and sharing such information with all member bodies.

The findings were published in a main survey report released on 31 October 2009 at a forum in Beijing, China.  Click here to access the report and forum materials.



Competent Professional Accountants And The Challenges For Professional Accountancy Bodies: A Case Study

(Completed November 2004)

The study imparts the crucial lessons in the way forward for implementing a successful competence-based approach in professional accountind education, rests with the proactive efforts of professional bodies within the national jurisdictions with collaboration with the stakeholders in the education process.

 

To download the full report, please click here.

 

This study was undertaken by Associate Professor Dr. S. Susela Devi of the University of Malaya.



Establishing Adopted Framework For Audit Committees Within The CAPA Region

(Completed September 2003)

The Hong Kong Institute of Certified Public Accountants (formerly known as the Hong Kong Society of Accountants), a member of CAPA’s Executive Committee, played a lead role in this project.

The project aims to study the framework adopted for audit committees by members within the CAPA region, with a view to preparing a model framework on the various aspects of a functioning audit committee including its structure, independence, authority, role and responsibilities. 



A Framework for Differential Reporting

(Completed June 2003)

A Response To ISAR’S Accounting And Financial Reporting Guidelines For Small And Medium Sized Enterprises (SMES)

 

The report highlights the events leading to development of differential reporting practices in some countries and explores the ISAR guidance on SMEs accounting and reporting. The perceptions of respondents in the research study provide valuable input to the feedback that CAPA can provide to ISAR on the proposed ISAR guidelines.

 

This study was undertaken by Associate Professor Dr. S. Susela Devi of the University of Malaya.



The Role of Accounting Disclosure in the East Asian Financial Crisis: An Evaluation of the Lessons Learned

(Completed April 2003)

Aims and Objectives of Research
This research re-examines the accounting disclosures of selected entities in the East Asian countries identified in Rahman (1998) to determine the extent to which their disclosure policies now comply with International Accounting Standards. The principal recommendation of the previous study was that concerted national and international efforts should be made to develop and implement international accounting and reporting standards. Identification of the level of international compliance provides a benchmark from which progress to date can be evaluated and future policy implementation determined.

You may download the full report here.



Joint CAPA-ADB Project on Upgrading of Accounting Education

A Successful Learning Experience: CAPA-ADB Train the Trainer’s Workshop

 

ADB’s  Regional Technical Assistance Program (RETA) : REG 36137-01

September 4th to 6th September 2002 – Dhaka, Bangladesh

September 9th – 11th September 2002 – Hanoi, Vietnam

CAPA’s Project Steering Committee - Australia (chair), Bangladesh, China, India, Malaysia and Sri Lanka

 

CAPA, as the Executing Agency for the Asian Development Bank (ADB), successfully ran two training workshops focusing on the training of Accountancy trainers for 57 participants from Bangladesh, Cambodia, Nepal, Mongolia, Pakistan and Vietnam.

For a full report of the project, please click here.


Controlling Fraud on the Internet: A CAPA Perspective
(Completed October 2001)

CAPA has identified crime relating to electronic commerce and Internet-related fraud as problems of increasing concern in the Asia-Pacific region.  Accordingly, CAPA has commissioned the Australian Institute of Criminology (AIC), Australia's national centre for the analysis and dissemination of criminological data and information, to undertake a study on behalf of CAPA of Internet-related fraud as it affects business and government organisations in the Asia-Pacific region.



Essential Components of a Professional Accountancy Body - A Guide

Completed April 1998

The Guidelines provide a database listing of what has been identified as essential components for an operating accounting body in the region. It is stressed that the Guidelines only serve as a guide and not as instruction.

For a full report on this project, please click to view.



Competency Guidelines for Accounting Technicians
Completed April 1998

The main objective of the Competency Guidelines for Accounting Technicians is to develop a gradual consistency of a high level syllabus for the education and training of accounting technicians in the Asia-Pacific region.


 

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