Browsing AUT Faculties by Author "Xu, GJ"

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    • Cultural obstacles to the implementation of IFRS-converged Chinese Accounting Standards

      Xu, GJ (Asian-Pacific Conference on International Accounting Issues, Craig School of Business, California State University, 2014)
      The purpose of this study is to investigate the cultural and educational issues affecting the implementation of the IFRS-based accounting standards in China. The IASB has a goal to develop a single set of principle-based ...