The Comparison between value-relevance of Financial Statements under PRC GAAP versus IFRS
碩士 === 輔仁大學 === 會計學系碩士班 === 98 === Before 2006, A-Share listed firms had to compile financial statements according to PRC GAAP and B-Share listed firms had to provide financial statements according IAS in China. All listed firms have to release IFRS-base financial statements after 2007 in China. Thi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/15719851398394050193 |