Adaptability to fair value accounting in an emerging economy : a case study of China's IFRS convergence
Year of publication: |
2010
|
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Authors: | Peng, Songlan ; Bewley, Kathryn |
Published in: |
Accounting, auditing & accountability journal. - Bingley : Emerald Group Publishing Limited, ISSN 0951-3574, ZDB-ID 1057922-9. - Vol. 23.2010, 8, p. 982-1011
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Subject: | China | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Schwellenländer | Emerging economies | Wirtschaftliche Konvergenz | Economic convergence |
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