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Study on Path Choice, International Convergence and Equivalence of Enterprise Accounting Standards in China

Author: WangHaiFeng
Tutor: WanHongBo
School: Lanzhou University
Course: Accounting
Keywords: CAS IFRS Path choice Convergence Equivalence
CLC: F233
Type: Master's thesis
Year: 2009
Downloads: 685
Quote: 0
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Abstract


Along with the development of economic globalization, accounting standards of different countries are becoming consistent now. Many countries pursuit the International Financial Reporting Standards, or totally the use of International Financial Reporting Standards, or in part from the International financial reporting standards, China has to make business accounting standards equivalent with IFRS’ countries and regions accounting standards. International accounting standards coordination, convergence and unity are the nature of the interests of each country of negotiations, coordination and Game. Therefore, the paper in-depth study on the changes appropriate the path choice of China’s accounting standards, the elimination of China’s international convergence and equivalent constraints, so that China’s accounting standards further improve and speed up to the international equivalent accounting standards is of great significance at this stage.The Chinese Financial Accounting Standards Board (FASB) has issued 38 items of concrete criterions and 1 basic criterion on February 15, 2006. This paper will compare different paths with each other in different countries to reach consistence of accounting standards, and put forward the proposal about reforming accounting system in China based on the ground of reform, and It is inevitable that Chinese accounting standards will converge with international standards and reach equivalence; At the same time, this paper has analyzed the sameness and discrepancy between Chinese Accounting Standards(CAS) and International Financial Reporting Standards(IFRS), and pointed out that substantive convergence had realized. However, "convergence is only process, equivalence is ultimate goal", and equivalence is not easy which need every aspects’ exert .So the paper gives some suggests about international Standardization.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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