| dc.description.abstract | The thesis investigates how IFRS/IAS is implemented in China. The main idea of the
study is to find out the answers of following questions: How has the environment of
Chinese accounting changed? What are the reasons for convergence with IFRS/IAS in
China? What is the new finding in new accounting standards from perspective of
accounting as technology? How can we understand the process of accounting
institutionalization in China? Thus, from environmental factors, motivation of reform,
implementation process, implementation problems and challenges, and interaction
relationship between different actors, the thesis analyzes the China’s new accounting
reform.
In the global accounting harmonization situation, CAS (China’s accounting standards)
convergence with IFRS/IAS is China’s solution to take part in the economic
globalization. China government aims at the achievement of compliance between
IFRS and China’s new accounting standards (CAS), but differences between CAS and
IFRS/IAS still exist. From January 2007, all the listed companies are required to
implement the new CAS. Facing the new accounting standards and technique, the lack
of professional accountants with international perspective turns to be the “Gap” to the
China’s accounting reform. | en |
