The Effect of Accounting StandardsRevision on Accounting Conservatismand Debt Contracts－Evidence from China
碩士 === 中原大學 === 會計研究所 === 107 === In terms of integration with IFRSs, China''s corporate accounting standards adopt the “convergence method”, which is based on IFRSs. After reference, it becomes China''s “Enter-prise Accounting Standards” to achieve the same objec...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/m2k9re |