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商品編號： 9-110-037 出版日期： 2009/11/09 作者姓名： Ramanna, Karthik;Donovan, G.A.;Dai, Nancy Hua 商品類別： Other 商品規格： 16p 再版日期： 2010/08/23 地域： China 產業： 個案年度： 2009 -
商品敘述：
In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions, such as for related party disclosures by state-owned firms, to bring them more into line with Chinese interests. China''s accounting system had already undergone significant reforms during the two decades when its economy had grown to become the fourth largest in the world. However, enforcement of accounting standards remained weak, the financial system was relatively immature, and large state-owned firms still dominated many sectors of the economy.
涵蓋領域：
Accounting standards;Business and government relations;Financial statements;Accounting procedures and policies
相關資料：
Case Teaching Note, (5-110-039), 7p, by Karthik Ramanna
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