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《Collected Essays on Finance and Economics》 2001-04
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On the International Coordination of Accounting Standards

CAO Wei,SHONG Li fei (Accounting Department,China Renmin University,Beijing 100872,China)  
The essay concentrates on argument that the difference of accounting standards in different countries is an objective situation,and on the basis of which the six basic principles are summed up.In addition,the writer also puts forwared the following points:the governmental and non-governmental organizations that aim at coordinating international accounting standards should help advocate unifying basic accopunting concepts and terms;study how to design several sets of basic financial statement forms to promote using world-wide.If every country could be able to approximate using the uniform accounting terms and financial statement forms,then the international coordination of accounting standards could be greatly pushed forward.
【CateGory Index】: F233
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【References】
Chinese Journal Full-text Database 2 Hits
1 ZHANG Yang (School of Industrical and Commercial management,Northeastern university,Shenyang,Liaoning,110004,China);On the Accounting Mode and Coordinated International Accounting[J];Journal of Benxi College of Metallurgy;2002-04
2 Xu Xiu fang Chen Lifen Chen Zuhui Feng Jun;On the Features of Internationalization of Accounting:Some Comments on International Coordination in Accounting Code[J];Journal of Wuhan Engineering Institute;2005-02
【Co-citations】
Chinese Journal Full-text Database 5 Hits
1 Wang Hong-xin (Department of Postgraduates,Zhongnan University of Finance& Economics, Wuhan 430064 China );On the Limitation of Accounting Standards For Business Enterprises —— Also on the Problem of how to Construct Financial Accounting Conceptual Framework In China[J];Journal of Chongqing Institute of Commerce;2000-05
2 FANG Ning(School of Accounting and Finance,Zhongnan University of Economics and Law, Wuhan 430064 ,China);The Analysis of the Business Fiancial Institution Reforming[J];East China Economic Management;2005-06
3 CAO Wei(The University of Chinese People,Beijing 100872,China);On the International adjustment of accounting principles[J];Learned Journal of Heilongjiang Financial College;2001-04
4 Zhao Xutang;The accounting nature and treatments of listed companies' stock dividends[J];The Chinese Certified Public Accountaht;2001-07
5 Yin Qin;A Comparison between Normative Accounting Theory and Positive Accounting Theory[J];Journal of Shanghai Maritime University;1998-04
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 FENG Qiao-gen(Zhejiang Industry and Commerce University, Hangzhou, Zhejiang 310035);The Change and Development of Chinese Accounting Standard[J];Journal of Beijing Technology and Business University;2005-01
2 MA Xin,FENG De-gang;On Information Value of Earnings Announcement in Segmented A and B Share Market[J];Commercial Research;2004-02
3 ;会计国际协调的衡量[J];Finance and Economics;2004-06
4 WANG Xiang-yao,LU Ming-ming (Accounting School, Zhejiang University of Finunce and Economics, Hanghou 310012, China);On the Convergence of IASs and China's Accounting Standards——An Analytical Review on the Differences Between IASs and China's Accounting Standards[J];Collected Essays on Finance and Economics;2004-01
5 LUO Sheng-qiang(Accounting Department /Center for Accounting Studies of Xiamen University, Xiamen 361005,China);An Empirical Test of Accounting Harmonization in China ——Based on the Evidence from Implementation of Accounting System for Business Enterprises of Listed Companies[J];Collected Essays on Finance and Economics;2005-02
6 ZHU Kang_ping(School of Accounting,Zhejiang University of Finance and Economics,Hangzhou 310012,China);On the International Convergence of Accounting Change Standard——Some Evidence from the US and Australia[J];Collected Essays on Finance and Economics;2005-04
7 WANG Yao-tang, ZHANG Li, ZHAO Zi-ye(Business School, Nanjing University, Nanjing 210093, China);On Internationalization of Accounting and Economic Environment[J];The Study of Finance and Economics;2004-12
8 (Sun Zheng, Wang Yuetang);A positive Study on Disposing the Resources and Controlling the Surplus[J];THE STUDY OF FINANCE AND ECONOMICS;1999-04
9 Zhao Xiaodan ( Management School ,Xiamen University , Xiamen , Fujian 361005);View of the Accounting Internationalism In French[J];Communication of Finance and Accounting(Academy Version);2006-09
10 FENG Qiao-gen (Zhejiang Gongshang University/Japan Kyushu University);EU Expansion and International Coordination Strategy of Accounting Development[J];The Theory and Practice of Finance and Economics;2004-06
【Secondary References】
Chinese Journal Full-text Database 2 Hits
1 HE Shao-juan(Department of Finance and Economics,Guangdong AIB Polytechnic College, Guangzhou,Guangdong,510507);On the Strategy of Adoption for the Accounting Internationalization of China[J];Journal of Huazhong Agricultural University(Social Science Edition);2006-02
2 BI Qing-hua(Shandong Hospital of Traditional Chinese Medicine,Jinan250011,China);On the Course of the Accountant Internationalization in China[J];Journal of Shandong Administration Institute & Shandong Economic Management Personnel Institute;2009-03
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