Moser, Randy - In: Journal of Technology Management in China 9 (2014) 1, pp. 56-66
(IFRS) and the progress towards IFRS convergence in the accounting environments of China and the USA, providing useful … to the call for a single set of standards. China's most significant obstacles include training accounting professionals … of IFRS convergence and adoption within China and the USA. Additional research opportunities exist by examining how …