Analysis of the conceptual framework of China's new accounting system.

Ronald A. Davidson · Alexander M.G. Gelardi · Fangyue Li

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

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Abstract Compares the conceptual framework of the accounting system in China taking effect on July 1, 1993. Effects of the separation of ownership and management of enterprises in China; Qualitative characteristics of the International Accounting Standards; Recognition and measurement guidelines.

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