IFRS in China, Spanish Version Harvard Case Solution & Analysis

In the year 2005, China announced plans to "converge with," but not entirely embrace, IFRS. China also began to lobby for changes to particular IFRS provisions, such as for associated party disclosures by state-owned firms, to bring them more into line with Chinese interests.

When its market had grown to become the fourth largest on earth China's accounting system had experienced significant reforms during both decades. Nevertheless, enforcement of accounting standards remained poor, the fiscal system was relatively unformed, and large state-owned firms still dominated many sectors of the market.

PUBLICATION DATE: November 09, 2009 PRODUCT #: 110S29-PDF-SPA

This is just an excerpt. This case is about FINANCE & ACCOUNTING

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