Librería Samer Atenea
Librería Aciertas (Toledo)
Kálamo Books
Librería Perelló (Valencia)
Librería Elías (Asturias)
Donde los libros
Librería Kolima (Madrid)
Librería Proteo (Málaga)
China, as the largest emerging economy in the world, began its accountingreforms in the early 1990s. It is not known, however, whether its accountingreforms, intended to harmonize with the International Accounting Standard(IAS, now known as IFRS), have been successful and what the impact of thereform on Chinese listed firms is. This book empirically assessed the statusand progress of the harmonization of Chinese GAAPs with IFRS, and whetherChinese listed firms’ accounting practices has been improved with theharmonization of accounting standards. The findings of this study shouldbenefit international and national accounting standard setters, capital marketregulators, accounting researchers with interests in accounting standardsetting and implementation, as well as accounting practitioners with globalbusiness especially business in China, by helping them understand somefundamental harmonization issues relevant to China.
