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Chinese Contextual Issues of the Convergence of International Financial Reporting Standards
1. Introduction 2. Theoretical Framework 3. Chinese Accounting Environment 3.1 Social Environment 3.2 Organizational Environment 3.3 Professional Environment 3.4 Individual Environment 3.5 Accounting Environment 4. Analysis and Discussion 4.1 Endorsement 4.2 Cost of IFRSs Implementation 4.3 Interpre
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