Sökning: "Juan Li"
Visar resultat 6 - 6 av 6 uppsatser innehållade orden Juan Li.
6. Accounting harmonization in China - A comparison of A-share and H-share reported earnings
Master-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : This study provides a comprehensive assessment of the harmonization of Chinese GAAP (2006) with IAS, and focuses on the earning gap differences based on industry categorization. We summary the main findings in our researches: (1)The research result of 2006 was consistent with the prior study that Chinese GAAP based net income was lower than IFRS based net income. LÄS MER