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http://hdl.handle.net/10071/18894
acessibilidade
Title: IFRS adoption in China and its implication: the case of Chinese listed companies
Authors: Zhao Qiutong
Orientador: Veiga, Maria do Rosário
Keywords: IFRS adopted in China
Accounting industry
Difference between IFRS and new CAS
Convergence
Gestão de empresas
IFRS International financial reporting standards
Contabilidade
Critério de convergência
Norma contabilística
Trabalho de projeto
China
Issue Date: 10-Jan-2019
Citation: Zhao Qiutong - IFRS adoption in China and its implication: the case of Chinese listed companies [Em linha]. Lisboa: ISCTE-IUL, 2017. Dissertação de mestrado. [Consult. Dia Mês Ano] Disponível em www:<http://hdl.handle.net/10071/18894>.
Abstract: This thesis investigates how the International Financial Reporting Standard (IFRS) is adopted in China and its implications. The main studied questions are: How had the accounting industry changed in China due to IFRS? What are the reasons for China’s convergence of IFRS? What are the new accounting standards for China? What is the difference between the new Chinese Accounting Standards (CAS) and IFRS? Most representative listed companies in China were selected for analyzing their relationship with CAS in different factors. Such as political environmental factors, motivation of the reform, challenges during the implementation, ect. In light of the development of the global accounting unification. To minimize the impact of difference between the environmental and culture, the Chinese government had to choose to adopt part of IFRS and implement the new CAS to take part in the economic globalization. Thus, minor differences between the new CAS and IFRS still exist. From 2007 onwards, all listed companies in China are required to implement the new CAS. Facing with the new accounting standards and practice, the lack of professional accountants with international vision became a major stumbling block of China's accounting reformation.
Este estudo explora a aplicação das IFRs na China e suas implicações. As principais questões de pesquisa são: Como é que mudou o contexto contabilístico na China? Qual é o motivo da convergência da China com as IFRS? Quais são os novos padrões contabilísticos na China? Qual a diferença entre as novas normas contabilísticas da China (CAS) e as IFRS? Para analisar os diferentes fatores na adopção das CAS foram analisadas as empresas listadas chinesas. Dos fatores ambientais, a reforma inclui o processo de implementação, os problemas e os desafios. Este estudo analisa as CAS e compara-as com as IFRS de acordo com o desenvolvimento global da contabilidade. Devido às grandes diferenças na cultura, o governo chinês optou por convergir com as IFRS na definição das novas CAS de modo a permitir uma abertura da economia chinesa à globalização económica. No entanto, a diferença entre CAS e IFRS ainda existe. Desde 2007, todas as empresas listadas chinesas solicitaram a implementação das novas CAS. Em face de novos padrões de contabilidade e novas tecnologias, a falta de auditores profissionais com uma perspectiva internacional tornou-se um obstáculo para a reforma contabilística na China.
Peer reviewed: yes
URI: http://hdl.handle.net/10071/18894
Thesis identifier: 202151336
Designation: Mestrado em Gestão de Empresas
Appears in Collections:T&D-DM - Dissertações de mestrado

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