• Economics
• Published 2014
• DOI:10.1108/jtmc-12-2013-0042

IFRS and convergence in China and the USA

@inproceedings{Moser2014IFRSAC,
  title={IFRS and convergence in China and the USA},
  author={Randy Moser},
  year={2014}
}

• Randy Moser

Purpose – The purpose of this paper is to perform a brief examination of International Financial Reporting Standards (IFRS) and the progress towards IFRS convergence in the accounting environments of China and the USA, providing useful information on the current status and future of IFRS convergence in these countries. Design/methodology/approach – A range of IFRS-related literature from 1993 to 2013 was analyzed to provide the current status of IFRS and to determine the past, present and… CONTINUE READING

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