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《Modern Economic Science》 2001-02
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New Development of the IAS and the Canadian Harmonization Policy

Li Wanli,Ren Qizhe (Accounting School,Xi'an Jiaotong University,Xi'an 710061)  
The international accounting standards setting presented some new tendencies in recent years.How to harmonize with the IAS has become an unavoidable problem for many countries.In this paper,we review the new tendencies of the IAS first,then analyse the Canadian harmonization policy with the IAS,finally suggest that China should pay more attention to the IAS and take part in the activities of the IASC standards setting more actively.
【CateGory Index】: F233
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