Cultural obstacles to the implementation of IFRS-converged Chinese Accounting Standards
The purpose of this study is to investigate the cultural and educational issues affecting the implementation of the IFRS-based accounting standards in China. The IASB has a goal to develop a single set of principle-based global accounting standards, which is the IFRS. China has embraced the principl...
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| Format: | Others |
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Asian-Pacific Conference on International Accounting Issues, Craig School of Business, California State University,
2015-01-14T03:20:01Z.
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| Online Access: | Get fulltext |