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- W4246638910 abstract "In order to adapt to changes of economic environment, the accounting profession of China urges to build aconceptual framework of Chinese financial accounting. Starting from the connotations and effects of conceptualframework of financial accounting, this paper analyzes the current researches on conceptual framework ofChinese financial accounting, presenting suggestions for constructing the conceptual framework of Chinesefinancial accounting from four aspects: basic principles, basic relationships, levels and contents, constructioninstitute and the name." @default.
- W4246638910 created "2022-05-12" @default.
- W4246638910 creator A5035635731 @default.
- W4246638910 date "2011-04-01" @default.
- W4246638910 modified "2023-10-03" @default.
- W4246638910 title "Thoughts on Construction of Conceptual Framework of Financial Accounting in China" @default.
- W4246638910 doi "https://doi.org/10.5539/ijbm.v6n4p137" @default.
- W4246638910 hasPublicationYear "2011" @default.
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