Home  Journals  International Accounting  43(289) - 2013 November

Classification of national accounting systems and the position of Chinese theorists

Available online: 30 November 2013

Subject Heading: Foreign experience

JEL Classification: 

The classification of accounting systems consist of a structured description and comparison of different accounting systems, which contributes to their development and harmonization, helps train accountants and auditors working at the regional and at the international level. At present time the approaches of European scientists are clearly defined. The position of the Asian scientific community is not represented. In the article the European classification approaches of accounting and expressed China's position of contemporary researchers are presented. Asian experience contributes to better address a number of theoretical issues in the face of greater integration of national economies and accounting systems, and also to predict and prevent their occurrence, based on the experience of other countries using a similar model of accounting.

Keywords: accounting, financial statements, classification of accounting systems, China

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive