The Convergence of China's old PRC GAAP to IFRS

Date
2016-12-01
Authors
He, Yuanfei
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Altmetrics
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This research paper is about the The Convergence of China's old PRC GAAP to IFRS. Its purpose is to list the major differences between the Old PRC GAAP and the New PRC GAAP including the financial statement preparation, revenue recognition, and lease measurement. This paper will not cover all the differences regarding the convergence.

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