A Discussion on the Necessity of the Differences Between Chinese ASBE (2006) and the IFRS — Based on the Hofstede’s Culture Theory and Gray’s Accounting Values

摘要：

China issued a new set of Accounting Standards for Business Enterprises (ASBE) in 2006 and this ASBE are substantially in line with IFRS. Based on the cross-cultural work of Hofstede, we figure out different results of cultural values between China and world average and these cultural factors make accounting follow different patterns in different parts of the world, so a few important differences between the ASBE and the IFRS are suitable for China. We cant fully adopt the IFRS.

作者: Jiao LI Rui-zi SUN

作者单位: School of economic and management, Beijing University of Posts and Telecommunications, China

会议类型: 国际会议

会议名称: 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management(2011 IEEE 第十八届工业工程与工程管理国际会议 IEEM2011)

会议地点: 长春

会议语种:英文

页码: 1995-1998

在线出版日期: 2011-09-03（万方平台首次上网日期，不代表论文的发表时间）