The influence of the Chinese tax regime on IFRS convergence process in China: aligning the tax standards, CAS18 and IAS12
China affirmed the adoption of International Financial Reporting Standards (IFRS) in 2006 and developed a schedule of convergence concluding in 2011. However the departure from the planned schedule of convergence suggests the existence of a number of obstacles that may prevent an otherwise smooth an...
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| Format: | Others |
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Auckland University of Technology,
2013-02-11T20:31:00Z.
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| Online Access: | Get fulltext |