The Convergence of Chinese Accounting Standards with International Standards

DOI

10.2991/icoeme-19.2019.16How to use a DOI?

Keywords

Chinese accounting standards; international financial reporting standards; convergence

Abstract

With the development of the global economy, in order to better participate in international economic activities, the development of accounting standards in various countries is imperative, and China has actively participated in it. This paper concludes that China's convergence effect is significant, but it has not yet fully converged. The differences and convergence of accounting standards should be correctly treated, and the international convergence of accounting standards should be actively faced, and gradually promoted in light of the national conditions of the country.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yang Zhao
PY  - 2019/06
DA  - 2019/06
TI  - The Convergence of Chinese Accounting Standards with International Standards
BT  - Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019)
PB  - Atlantis Press
SP  - 77
EP  - 79
SN  - 2352-5428
UR  - https://doi.org/10.2991/icoeme-19.2019.16
DO  - 10.2991/icoeme-19.2019.16
ID  - Zhao2019/06
ER  -