The Convergence of Chinese Accounting Standards with International Standards

Yang Zhao
2019 Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019)   unpublished
With the development of the global economy, in order to better participate in international economic activities, the development of accounting standards in various countries is imperative, and China has actively participated in it. This paper concludes that China's convergence effect is significant, but it has not yet fully converged. The differences and convergence of accounting standards should be correctly treated, and the international convergence of accounting standards should be actively
more » ... should be actively faced, and gradually promoted in light of the national conditions of the country.
doi:10.2991/icoeme-19.2019.16 fatcat:wrrow7y3yjf3ni2fkxrdufhyly