Convergence with International Financial Reporting Standards - Path Selection and Policy Recommendations

Author: Wang Xiangyao et al.
Publisher:
Publish Date: 2006-08-01
Features: This book is one of the series on the research and comparison of Chinese and foreign accounting and auditing standards. The book consists of 7 chapters. Chapter 1 covers the current trends in international accounting development; Chapter 2 examines the international trends of accounting standards on a global scale; Chapter 3 discusses the evolution of China's accounting system and the formulation of accounting standards; Chapter 4 evaluates the alignment of China's accounting system with international practices; Chapter 5 analyzes the overall differences between China's accounting system and international practices and proposes improvements; Chapter 6 explores the prerequisites for the convergence of accounting standards: the conceptual framework trend; and Chapter 7 focuses on the core of the convergence of accounting standards: the measurement model trend. The book holds significant academic and practical value.