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International Conference on Engineering and Business Management (EBM 2010 PAPERBACK)

Chengdu,China,China,3.24-3.26,2010

ISBN: 978-1-935068-05-1 Scientific Research Publishing, USA

Paperback 6066pp Pub. Date: March 2010

Category: Engineering

Price: $280

Title: Accounting Convergence: Practical Experience and Coordination Based on the Annual Reports? Analysis of Chinese A+H Listed Companies
Source: International Conference on Engineering and Business Management (EBM 2010 PAPERBACK) (pp 1400-1404)
Author(s): Li Du, School of Accounting and Finance，Shanghai Lixin University of Commerce，Shanghai，China，201620
Wei-bin Zhang, School of Accounting and Finance，Shanghai Lixin University of Commerce，Shanghai，China，201620
Yi Fei, School of Accounting and Finance，Shanghai Lixin University of Commerce，Shanghai，China，201620
Zhen Wang, School of Accounting and Finance，Shanghai Lixin University of Commerce，Shanghai，China，201620
Abstract: Abstract: Recently, there is a trend to accounting convergence. Many regulators in different countries and regions issue roadmap to convergence with IFRS. However, convergence is a continuous process, which has much conflict to solve. Since new accounting standards was issued in 2006, and accounting standards’ equivalence between Mainland China and Hong Kong came true in 2007, China has take great efforts to its implement. This paper discusses countermeasures taken to reduce differences and its economic consequence. It also provides references for other regulators.
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