Developing accounting standards on the basis of a conceptual framework by the Chinese government

International Journal of Accounting

Volumn 32, Issue 3, 1997, Pages 279-299

  Xiao, Zezhong ^a   Pan, Aixiang ^a  

^a NONE

Author keywords

Accounting standards; Chinese accounting; Conceptual framework; Financial accounting; Financial reporting; People's Republic of China

Indexed keywords

EID: 0007077643     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(97)90012-1     Document Type: Article

References (5)

1. The Accounting Affairs Bureau (AAB) of the Ministry of Finance, China. 1994. "A Statement of the Aims, Contents, Organization and Procedures of Specific Standards Setting." Accounting Research, 4: 1-3.
2. The Accounting Affairs Bureau (AAB) of the Ministry of Finance, China. 1995. Specific Accounting Standards (Exposure Drafts), (May), Vol. 1.
3. The Australian Accounting Research Foundation (AARF) and Accounting Standards Review Board (ASRB). 1990a. Statement of Accounting Concepts I: Definition of the Reporting Entity. Melbourne: AARF & ASRB.
4. _. 1990b. Statement of Accounting Concepts 2: Objective of General Purpose Financial Reporting. Melbourne: AARF & ASRB.
5. _. 1990c. Statement of Accounting Concepts 3: Qualitative Characteristics of Financial Information. Melbourne: AARF & ASRB.