中国が国際財務報告基準(IFRS)に合致することについて : 中日会計準則の相違からの再検討
スポンサーリンク
概要
- 論文の詳細を見る
The importance and acceptance of IFRSs has increased significantly over the past few years. This paper analyses in detail, the challenges and the benefits of china's movement towards convergence with IFRSs. Moreover, the differences between the accounting systems of China and Japan have also been studied, in order to suggest an approach to establishing a set of CASs suitable to China's circumstances.
- 福井工業大学の論文