International Harmonization of Chinese Accounting Standards
International Harmonization of Chinese Accounting Standards
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发表时间：
2005
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通讯作者：
Gao Jing
中科院分区：
文献类型：
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作者：
Gao Jing
With the reorganizing of International Accounting Standards Committee, the importance of the international accounting standards has become more evident.More countries demand that the international accounting standards should be applied when working out the financial reports.Some countries have recognized and some others will adopt the standards.The author contrasts views on internationalization with those on indigenization,analyzes the international harmonization of accounting standards and raises the issues that should be paid attention to in the course of international harmonization,and finally makes some suggestions on advancing the international harmonization of Chinese accounting standards.
