Land in China: Re-considering comparability in financial reporting
This paper re-considers the notion of ‘comparability’ as it has been applied to the accounting standardharmonisation project and its implications for accounting practices that are emerging in China.Comparability is a concept that has been widely referred to within the accounting literature, but has...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2010-03-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol4/iss1/4 |