The Establishment of New Accounting Standards System in China

Yan Wang ()
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Yan Wang: Transport Management Institute, Ministry of Transport of the People’s Republic of China

Chapter Chapter 48 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 435-439 from Springer

Abstract: Abstract On February 15th, 2006, a statement was made at a ceremony in Beijing, the People’s Republic of China, where the Chinese Ministry of Finance announced the adoption of new accounting standards system. It ushers a new era in Chinese accounting and shows the resolution of convergence towards International Financial Reporting Standards in China. Five aspects about the new accounting standards system are analyzed in this paper.

Keywords: Accounting standards; Convergence; Market economy (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-38433-2_48

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DOI: 10.1007/978-3-642-38433-2_48

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