Premium
China's Convergence to IFRS with Particular Respect to Its Banking Industry
Author(s) -
Ping Luo
Publication year - 2008
Publication title -
financial markets, institutions and instruments
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.386
H-Index - 23
eISSN - 1468-0416
pISSN - 0963-8008
DOI - 10.1111/j.1468-0416.2007.00131.x
Subject(s) - china , convergence (economics) , banking industry , business , accounting , international financial reporting standards , international banking , financial system , economics , political science , macroeconomics , law
In this paper the author provides an overview of the process of China's convergence to International Financial Reporting Standards (IFRS) with particular respect to its banking industry.