The harmonisation of chinese accounting standards with international accounting standards / WU Yin

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The harmonisation of chinese accounting standards with international accounting standards / WU Yin

Dissertation/Thesis/Student Research Project

WU, Yin. Auteur

Published by ESCP Europe. Paris - 2012

Source : Ebsco collections

Item type

Dissertation/Thesis/Student Research Project

Dissertation

MSK Management Control and Business Performance

Language

anglais

Pages

58 p.

Publication year: 2012

Region

CHINE

Note: Bibliography

Author's abstract : Using China as the case of a developing country, this study empirically evaluates whether the efforts made by China since the early 1990s to harmonize their domestic standards with IFRS have been successful. A research questions is addressed and two hypotheses are developed to investigate the current level of harmonization and whether the extent of harmonization improves with the issuance of the most recent Chinese Accounting Standard.

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