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- W3150967488 abstract "The purpose of this paper is to provide a comprehensive comparison of the current Chinese Accounting Standards and the International Financial Reporting Standards on a quantitive basis,thus using the multivariate statistical models of Distance and Coefficient Analyses to measure the convergence degree of CAS and IFRS.The Jaccard Coefficient indice is further improved in order to locate and analyze the source of absence,and evaluate the completeness of CAS compared to the IFRS system.We also emphasize to explain the methods used in setting comparative points and comparing it afterwards,to make the research more transparent.The results reveal that plenty of room exits for the CAS to converge with IFRS,and the differences are mainly caused by absence rather than divergence.The structure of differences demonstrates that disclosure items have higher absence level but lower divergence level than measurement items." @default.
- W3150967488 created "2021-04-13" @default.
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- W3150967488 date "2013-01-01" @default.
- W3150967488 modified "2023-09-25" @default.
- W3150967488 title "A Study on the International Convergence Degree of Chinese Accounting Standards" @default.
- W3150967488 hasPublicationYear "2013" @default.
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