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Showing 1 to 1 of 1 for “"IAS1-40"”.
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The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation
… 77 measurement items was developed from IAS1-40. Different measures are used to evaluate harmonization, including rank of closeness, compliance index, consistency index, and conservatism index.Overall, the findings of this study indicate that the accounting reform in China has been …