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The Current Situation of International Accounting Convergence and the Strategic Choice of International Convergence of Accounting Standards for Chinese Enterprises

Yu He

Abstract


With the deepening of world economic integration, IFRS has become more and more widely used worldwide. Under the new situation that the current international financial regulatory framework is being rebuilt, the international accounting landscape is undergoing major adjustments, and the international accounting standard setting agencies are actively promoting the reform of governance structure, my country needs to review the situation, follow the trend, and choose an international accounting standard that meets the needs of national conditions.

Keywords


Economic Integration; International Financial Reporting Standards; Governance Structure Reform

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References


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Liu C. Talking about the convergence and difference between my country’s Accounting Standards for Business Enterprises (CAS) and International Financial Reporting (IFRS) (in Chinese). Contemporary Accounting 2015; (1): 11–12.

Peng Y. Research on the difference and convergence between my country’s current accounting standards and international accounting standards (in Chinese). Money China 2016; (3): 155.




DOI: http://dx.doi.org/10.18686/fm.v6i1.3069

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