Chinese Contextual Issues of the Convergence of International Financial Reporting Standards - Collections

＜departmental bulletin paper＞
Chinese Contextual Issues of the Convergence of International Financial Reporting Standards

Creator	Author PID L004482 Creator Name Miao, Xinyun Affiliation Affiliation Name Faculty of Economics, Kyushu University
Language	English
Publisher	九州大学大学院経済学会
Publisher	Kyushu Daigaku Daigakuin Keizaigakukai
Date	2012-11-30
Source Title	The Keizai Ronkyu
Vol	144
First Page	91
Last Page	119
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/25897
Table of Contents	1. Introduction 2. Theoretical Framework 3. Chinese Accounting Environment 3.1 Social Environment 3.2 Organizational Environment 3.3 Professional Environment 3.4 Individual Environment 3.5 Accounting Environment 4. Analysis and Discussion 4.1 Endorsement 4.2 Cost of IFRSs Implementation 4.3 Interpretation of IFRSs 4.4 Translation of IFRSs 4.5 Necessity of Consistent Training and Education 5. Summary and Concluding Remarks

File	FileType	Size	Views	Description
p091	pdf	664 KB	486

PISSN	0451-6230
NCID	AN00071436
Record ID	25897
Peer-Reviewed	Unrefereed
Spatial	中国
Spatial	China
Subject Terms	International Financial Reporting Standards
	International Accounting Standards Board
	Ministry of Finance
	Generally Accepted Accounting Principles
Type	紀要論文
Temporal	現代
Temporal	Contemporary
Created Date	2013.02.06
Modified Date	2020.10.14