The possible application of international accounting standards in China

[摘要] This thesis is a single case study on Chinese accounting, the research question it attempts to answer is the possible application of international accounting standards in China.In order to answer the research question, it first studies the differences of contexts between international accounting and Chinese accounting, subsequently, from the perspective of conceptual framework, elucidates the dissimilarities between Chinese accounting and international accounting and the causes which bring about these differences. The final conclusion is that China has not yet possessed the necessary conditions for the application of international accounting standards.

[发布机构] University:University of Birmingham;Department:Birmingham Business School

[关键词] H Social Sciences;HF Commerce;HF5601 Accounting