IFRS or IFRS-Based Domestic Standards: Implications for China’s Future Accounting System

Muhammad Umar Draz

Volume 2, Issue 2 , April 2012, , Pages 164-174

  People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches ...  Read More