Chinese GAAP and IFRS: An analysis of the convergence process

Journal of International Accounting, Auditing and Taxation

Volumn 19, Issue 1, 2010, Pages 16-34

  Peng, Songlan ^a   van der Laan Smith, Joyce ^b  

^a YORK UNIVERSITY   (Canada)

^b UNIVERSITY OF RICHMOND   (United States)

Author keywords

Accounting convergence; Accounting standard development; China; Transitional economy

Indexed keywords

EID: 77349117009     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2009.12.002     Document Type: Article

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