Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Modern Economic Science》 2001-02
Add to Favorite Get Latest Update

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
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【Citations】
Chinese Journal Full-text Database 1 Hits
1 Zhang Weiguo;Globalization of capital market and internationalization of accounting standards: trend and countermeasures[J];The Chinese Certified Public Accountaht;2001-03
【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 FANG Yong -sheng(Anhui Mechanical and Electrical Uni versity,Wuhu 241000,China);On Relevance Principle of Accountin g Information[J];Journal of Anhui Tv University;2002-01
2 QIU Xue-wen (Accounting Department, Zhejiang University of Finance and Economics, Hangzhou 310012, China);Trustness Research For Accounting Informations of Listed Company[J];Collected Essays on Finance and Economics;2000-03
3 Xie Huobao Li Zhong(Wuhan University, Wuhan, Hubei 430072);The Base of Accounting Standard Setting:Suitable-Oriented[J];Communication of Finance and Accounting(Academy Version);2006-11
4 Wang Meisha(Guangdong University of Finance,Guangzhou,Guangdong 510520);The Implementation Strategy of Accounting Information of High Quality under the New Accounting Standards[J];Communication of Finance and Accounting(Academy Version);2007-04
5 Han Cun Mao Jianfen ( Industry and commerce College, Yantai,Shandong 264000 );On Processing of Financial Commodity Accounting From Traditional Accounting[J];;2004-04
6 Wang Xiaojun Huang Xiaoyan Cao Shanshan ( The Central University of Finance and Economics , Beijing 100081 );The Research on The Applicability of Comprehensive Income Statement in China[J];;2004-08
7 Xie Huobao Li Zhong ( Wuhan University, Wuhan , Hubei 430072 );A Discussion on The Direction' s Selection of Accounting Standard Setting[J];;2004-16
8 LI Jiaming Chen Xu Guo Zhiming(College of Economics and Business Administration, Chongqing University, Chongqing,400044);The Empirical Research of Comprehensive Implementing Effect of the Enterprise Accounting Standards[J];;2004-22
9 QI Jiang-na,LUO Jia(Sun Yat-sen University,Guangzhou 510275,China);A Study of the Effect of Accounting Standard Changes on the Value Relevance of Accounting Information:Evidence from China’s Stock Market from 1993 to 2007[J];Contemporary Finance & Economics;2009-05
10 LIU Hua;My Humble Opinions on the Problems of the Standardization of Company's Financial Report[J];Journal of Ezhou University;2003-02
China Proceedings of conference Full-text Database 3 Hits
1 ;会计准则与公司治理[A];[C];2003
2 ;会计准则国际化经济后果实证研究[A];[C];2006
3 ;中国会计准则的性质及其改进[A];[C];2006
【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 LI Jun;Characteristics of China's Accounting Standard and System for Fixed Assets and its Comparison with IAS[J];Commercial Research;2002-18
3 QIAN Juan-ping(Accounting Institute Zhengjiang University of Finance and Economics,HangZhou 310012,China);Accounting Principles:Harmonization of National and International Accounting[J];Collected Essays on Finance and Economics;2000-06
4 CAO Wei,SHONG Li fei (Accounting Department,China Renmin University,Beijing 100872,China);On the International Coordination of Accounting Standards[J];Collected Essays on Finance and Economics;2001-04
5 DENG Xiao-yang, ZHENG Peng (Accounting College, Hunan University, Changsha 410079, China);An International Perspective of Accounting for Stock Options[J];Collected Essays on Finance and Economics;2003-04
6 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
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 LEI Guang yong,YAO han (Accounting School,Hunan University,Changsha,Hunan 410079, China);Accounting Systems’Evolution and Accounting Rent-Seeking[J];The Theory and Practice of Finance and Economics;2005-01
9 FENG Qiao-gen (Department of Accounting,Nanjing University,Nanjing 210093,China);The Cost Analysis on Institutional Changes:the Perspective of Accounting Systems[J];The Theory and Practice of Finance and Economics;2008-03
10 HE Zhen -qiu(Hengyang Branch of Industrial and Business Bank of China,Hunan Hengyang421001,China);The Tendency and Countermeasures for Internationalization of Chinese Accounting Principle[J];Journal of Chongqing Institute of Commerce;2002-04
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved