Songlan Peng Chinese Accounting Standards

ISBN 13: 9783836434331

Chinese Accounting Standards

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9783836434331: Chinese Accounting Standards

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.

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About the Author:

Certified Public Accountant. Ph.D. in accountancy from the Virginia Commonwealth University, USA. Assistant Professor in Accounting at the School of Administrative Studies, Atkinson Faculty of Liberal and Professional Studies, York University, Canada. Major research interests are international accounting and financial reporting.

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Book Description VDM Verlag Dr. Mueller e.K., Germany, 2008. Paperback. Book Condition: New. Language: English . Brand New Book ***** Print on Demand *****.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. Bookseller Inventory # AAV9783836434331

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Book Description VDM Verlag Dr. Mueller e.K. Paperback. Book Condition: New. 184 pages. Dimensions: 9.5in. x 6.5in. x 0.3in.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. This item ships from multiple locations. Your book may arrive from Roseburg,OR, La Vergne,TN. Paperback. Bookseller Inventory # 9783836434331

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