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| Author: | Lefebvre, C. Lin, L-q. |
| Title: | Internationalization of financial accounting standards in the Peoples' Republic of China |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:3, p.170-183 |
| Index terms: | ACCOUNTING ACCOUNTING HISTORY |
| Language: | eng |
| Abstract: | The authors describe the problems in current accounting regulation in China, analyze the financial reports formats used there and convert them into the IAS required formats. The basic bookkeeping methods, auditing practices and some typical Cinese methods are presented. The paper concludes that with some modification the accounting system in China could be soon accepted by the international accounting community. |
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