The Essence of Chinese New Accounting Standards-accountants’Professional Judgments


  •  Wenjun Chen    
  •  Yehua Yue    

Abstract

Chinese new accounting standards, which are regarded as the milestone in the history of Chinese accounting, have caught people’s attention since their publication in Feb.15th, 2006. The simplification of the new standards makes accounting more elastic, and more dependent upon accountants’professional judgments. This paper points out the important position of accountants’professional judgments in Chinese new accounting standards, by analyzing the profound connotation of Chinese new accounting standards and accountants’ professional judgments.


This work is licensed under a Creative Commons Attribution 4.0 License.
  • ISSN(Print): 1833-3850
  • ISSN(Online): 1833-8119
  • Started: 2006
  • Frequency: bimonthly

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