【案例名称】IFRS in China

【作者】Karthik Ramanna, G.A. Donovan, Nancy Hua Dai

【页数】16

【格式】PDF

【语言】英语

【出版日期】2009年11月9日

【修订日期】2010年8月23日

【学科】公共关系 (Business & Government Relations)

【案例编号】110037-PDF-ENG

【来源】HBS Premier Case Collection

【网页】http://cb.hbsp.harvard.edu/cb/product/110037-PDF-ENG

【简介】

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.

【学习目标】

To develop an understanding of the influence of economic and political factors on developing accounting standards by means of an examination of China's decision to move towards International Financial Reporting Standards.

【涉及课题】

Accounting; Accounting standards; Auditing; Business & government relations; Financial statements; Globalization; International Financial Reporting Standards

【背景】

    * Geographic: China
    * Company Employee Count: N/A
    * Company Revenue: N/A
    * Event Year Begin: 2009

【下载】

http://www.mbabbs.com/thread-4-1-2.html