Chinese Accounting Standards (Paperback) (ISBN-13: 9783836434331)

China, as the largest emerging economy in the world, began its accounting reforms in the early 1990s. It is not known, however, whether its accounting reforms, intended to harmonize with the International Accounting Standard (IAS, now known as IFRS), have been successful and what the impact of the reform on Chinese listed firms is. This book empirically assessed the status and progress of the harmonization of Chinese GAAPs with IFRS, and whether Chinese listed firms' accounting practices has been improved with the harmonization of accounting standards. The findings of this study should benefit international and national accounting standard setters, capital market regulators, accounting researchers with interests in accounting standard setting and implementation, as well as accounting practitioners with global business especially business in China, by helping them understand some fundamental harmonization issues relevant to China.

Author: Songlan Peng
ISBN-10: 3836434334
ISBN-13: 9783836434331
Publisher: VDM Verlag Dr. Mueller E.K.
Language: English
Published: 12/17/2007
Pages: 184
Format: Paperback
Weight: 0.67lbs
Size: 9.61h x 6.69w x 0.39d