On the Construction of China’s Accounting Standard System with International Convergence in Accounting Standards


  •  Hongman Zhang    
  •  Xianfeng Liu    

Abstract

With the international convergence of accounting standards becoming an irresistible trend, China’s new business
accounting standards have reached substantive convergence with International Financial Report Standards
(IFRS). However, due to some factors including economy, law and culture, there is still a narrow gap between
china’s accounting standards and IFRS. In order to further keep up with IFRS, China should attach greater
importance to learning from it to establish or implement its accounting standards.


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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