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- W2359039677 abstract "The construction of China-ASEAN FTA surely will promote the economic and trade links between China and Vietnam.As an international commercial language,accounting plays an important role in the trade liberalization of China and Vietnam.Financial report is a key means that users learn accounting information like financial position,business performance and cash flow etc.Owning to the difference of accounting environiment in China and Vietnam,the interim financial report standards of the two countries are very different in contents,patterns and disclosure request.Both countries take up the international accounting standards for reference in varying degrees in the process of formulating the financial report standards,but Vietnam's is more detailed in contents and more operational,while China's attaches particular emphasis on its guiding role.Comparing the standards of the both countries is conducive to the improvement of China's interim financial report standard and the development of regional economy." @default.
- W2359039677 created "2016-06-24" @default.
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- W2359039677 date "2011-01-01" @default.
- W2359039677 modified "2023-09-23" @default.
- W2359039677 title "Comparison on Interim Financial Report Standards of China and Vietnam" @default.
- W2359039677 hasPublicationYear "2011" @default.
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