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Accounting for the growth and transformation of Chinese businesses and the Chinese economy: implications for transitional and development economics

Abstract:

This paper aims at understanding the recent evolution of Chinese accounting standards while focusing on accounting for business combinations as a case of reference. A comprehensive comparative analysis between the standards of the International Accounting Standards Board and Chinese accounting standards is provided, based upon a dualistic approach towards two opposing perspectives of accounting, static (fair value) and dynamic (matching based). The comparison casts doubt on the ultimate conve...

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Publication date:
2007-01-01
URN:
uuid:92d1c922-beed-43de-999a-15dcae5afd9a
Local pid:
oai:eureka.sbs.ox.ac.uk:903

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