A Comparison between China*s Share-Based Payment Accounting Standard and IFRS2

作者:Hongman Zhang; Xianfeng Liu
来源:International Journal of Economics and Finance, 2010.
DOI:10.5539/ijef.v2n2p59

摘要

The international convergence of accounting standards requires more for the constitution and the perfect of China*s accounting standards. China*s share-based payment standard appears later. The background for the appearance of international accounting standards* share-based payment standard, and the difference between China*s new standards about share-based payment and the international accounting standards deserve more studies and researches.

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