haku: @indexterm Accounting standards / yhteensä: 876
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| Tekijä: | Kazenski, P. Yin Ling Wong, E. |
| Otsikko: | Unifying accounting in the People's Republic of China |
| Lehti: | International Journal of Accounting Education and Research
1994 : VOL. 29:4, p. 352-363 |
| Asiasana: | ACCOUNTING STANDARDS CHINA ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | 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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