Title: Qualitative Characteristics of Accounting Information in China Under the Circumstance of Accounting Internationalization
Abstract: Qualitative characteristics of accounting information are the main content of Concepts Framework for Financial Accounting. Based on normative analysis, this paper compares qualitative characteristics in international field. Based on positive conclusion, this paper analyzes current position of accounting information in our country. International reconciliation and our country's own characteristic should be considered concurrently in qualitative characteristics of accounting information in China. That is to say, under the requisition of transparency, reliability, relevance, full disclosure should be assured.
Publication Year: 2005
Publication Date: 2005-01-01
Language: en
Type: article
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