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- W2390127788 abstract "The standards have been applied to the convergence project and the comparability of accounting impact of China′s accounting practices.If too much of our attention is paid to the rules and regulations and more standard techniques,the consideration of these comparisons to adapt to the wider economic context is lacking,the accounting statements may mislead the user.The technique may distort the economic substance of operations performance,which will hinder global comparability of financial reporting the true level.To explore this point,given China′s unique legal status of the land,we should consider how the Chinese financial reports do statements for land classification.This study shows that in China′s implementation of International Financial Reporting Standards and cross-border comparability of the user,there are still significant challenges to overcome." @default.
- W2390127788 created "2016-06-24" @default.
- W2390127788 creator A5053537544 @default.
- W2390127788 date "2012-01-01" @default.
- W2390127788 modified "2023-09-24" @default.
- W2390127788 title "The Effects of Legal Arrangements for Land Ownership on the International Comparability of Financial Reporting" @default.
- W2390127788 hasPublicationYear "2012" @default.
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