Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12540/301
Title: The impact of international accounting standards on China's economic
Authors: Xu, Xianchong 
Issue Date: 2020
Source: Xu, X. (2020). The impact of international accounting standards on China's economic [Unpublished bachelor's thesis]. Wenzhou-Kean University.
Abstract: This article discusses the impact of international accounting standards and Chinese standards on the Chinese economy. By adopting international accounting standards and local accounting standards in China, we can conclude that the information adopted by international accounting standards is not significantly different from the information adopted by Chinese accounting standards. The main manifestation is that the interpretation of future cash flows by international accounting standards is not different from the accrued items in China. After analysis of relevant factors, we believe that the reasons for the failure of international accounting standards data to dominate Chinese data are: China lacks effective control over international accounting standards; due to imperfect infrastructure and the special nature of the economic system, international standards’ compatibility is not very strong. But China is trying to adapt to international standards as one of the important tools to survive the economic transition.
URI: https://hdl.handle.net/20.500.12540/301
Appears in Collections:Theses and Dissertations

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