A Comparison between China’s Share-Based Payment Accounting Standard and IFRS2

Hongman Zhang, Xianfeng Liu


The international convergence of accounting standards requires more for the constitution and the perfect of China’s accounting standards. China’s share-based payment standard appears later. The background for the appearance of international accounting standards’ share-based payment standard, and the difference between China’s new standards about share-based payment and the international accounting standards deserve more studies and researches.

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DOI: http://dx.doi.org/10.5539/ijef.v2n2p59

International Journal of Economics and Finance  ISSN  1916-971X (Print) ISSN  1916-9728 (Online)

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