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| Author: | Kazenski, P. Yin Ling Wong, E. |
| Title: | Unifying accounting in the People's Republic of China |
| Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:4, p. 352-363 |
| Index terms: | ACCOUNTING STANDARDS CHINA ACCOUNTING |
| Language: | eng |
| Abstract: | In issuing it first unifying accounting standard, the People's Republic of China has taken a significant step towards rationalizing its internal system of enterprise accounting by establishing a single set of accounting principles in general conformity with international accounting standards. This article begins by correcting a fundamental misconception concerning the existing system of enterprise accounting. |
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