Add to ORKGInternational audienceThis paper aims at understanding the recent evolution of Chinese accounting standards while focusing on the accounting for business combinations as case of reference. A comprehensive comparative analysis between International Accounting Standards Board's and Chinese accounting standards is provided, based upon a dualistic approach opposing two perspectives of accounting, static (fair value) or dynamic (matching based). The comparison casts doubts on the ultimate convergence of China towards international accounting standards. Main differences remain and are explained by taking into account: (i) the special Chinese context, (ii) the massive industrial development experienced by business enterprises in China and (iii) th...
In this empirical study we examine whether China's efforts to converge domestic accounting standards...
At present, the trend of economic globalization is in full swing, the trade exchanges between countr...
This research examines the development of international accounting convergence, and focus on the con...
International audienceThis paper aims at understanding the recent evolution of Chinese accounting st...
International audienceThe paper addresses two distinct aspects of disharmony in international accoun...
This paper explores the extent to which the adoption of the 2006 Accounting Standards for Business E...
This study investigates the comparative differences of accounting standards between China and Singap...
Abstract: The continuing and deepening economic reforms in China have brought many changes both soci...
Actes à paraîtreIn 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20...
With the international convergence of accounting standards becoming an irresistible trend, China’s n...
The continuing and deepening economic reforms in China have brought many changes both socially and e...
International convergence of financial reporting with adoption of International Financial Reporting ...
By analyzing the changes in the accounting environment of China during the recent economic reforms, ...
1. Introduction 2. Theoretical Framework 3. Chinese Accounting Environment 3.1 Social Environment 3....
Purpose: We are trying to focus on the modes and processes of accounting standard setting in China i...
In this empirical study we examine whether China's efforts to converge domestic accounting standards...
At present, the trend of economic globalization is in full swing, the trade exchanges between countr...
This research examines the development of international accounting convergence, and focus on the con...
International audienceThis paper aims at understanding the recent evolution of Chinese accounting st...
International audienceThe paper addresses two distinct aspects of disharmony in international accoun...
This paper explores the extent to which the adoption of the 2006 Accounting Standards for Business E...
This study investigates the comparative differences of accounting standards between China and Singap...
Abstract: The continuing and deepening economic reforms in China have brought many changes both soci...
Actes à paraîtreIn 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20...
With the international convergence of accounting standards becoming an irresistible trend, China’s n...
The continuing and deepening economic reforms in China have brought many changes both socially and e...
International convergence of financial reporting with adoption of International Financial Reporting ...
By analyzing the changes in the accounting environment of China during the recent economic reforms, ...
1. Introduction 2. Theoretical Framework 3. Chinese Accounting Environment 3.1 Social Environment 3....
Purpose: We are trying to focus on the modes and processes of accounting standard setting in China i...
In this empirical study we examine whether China's efforts to converge domestic accounting standards...
At present, the trend of economic globalization is in full swing, the trade exchanges between countr...
This research examines the development of international accounting convergence, and focus on the con...