Innovation of Accounting Standards in China: based on AnalyzingHarmonization of Accounting Standards between France and Togoleselese

摘要：

Frances financia l accounting and reporting system has evolved over the last three hundredyears in Togoleselese. In France or Togoleselese the Accounting standard could face differentprocedures while USA and UK accountants have to be found fraudulent to face the same transaction.Harmonizat ion of accounting standards is challenge for Togoleselese. Based on innovation onAccounting Standard of France and Togoleselese has been analyzed and summarized underharmonizat ion of IFRS. Furthermore, with the introduction of Accounting Standards for BusinessEnterprises (ASBEs) as the harmonizat ion of accounting standards around the world in China, such asfair value is put forward.

关键词： accounting standard harmonization of accounting China France Togoleselese

作者: Wang Hua Ekoue Anani

作者单位: School of Accounting, Zhongnan University of Economics and Law, Wuhan, P.R.China, 430070

会议类型: 国际会议

会议名称: 4th International Conference on Productinnovation Management(第四届产品创新管理国际会议)

会议地点: 武汉

会议语种:英文

页码: 1308-1312

在线出版日期: 2009-08-22（万方平台首次上网日期，不代表论文的发表时间）