The Convergence of Chinese Accounting Standards with International Standards
Authors
Yang Zhao
Corresponding Author
Yang Zhao
Available Online June 2019.
- 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/).
Cite this article
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 -