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

Author: Wang Xiangyao
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 introduces 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 trends in accounting standards: the conceptual framework trend; and Chapter 7 focuses on the core of the trends in accounting standards: the measurement model trend. The book holds significant academic and practical value. 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 introduces 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 trends in accounting standards: the conceptual framework trend; and Chapter 7 focuses on the core of the trends in accounting standards: the measurement model trend. The book holds significant academic and practical value.