An Analysis into Harmonization issues of CAS and IFRS – A Critical study of A-shares and B-shares issued in Stock Exchanges By Listed Companies (2010)

Harmonization Issues of CAS and IFRS Dissertation – In the age of globalization with open worldwide economic system, cross-border economical activities are raising day by day. Such increased level of economic activities, is a reason to motivate the harmonization amongst countries worldwide. In beginning of 2005 Australia, EU had introduced IFRS, and other countries like Russia , New Zealand had also announced steps towards adapting the IFRS by different means, which had swept through out globally towards international harmonization of various accounting Standards. At the same period of time, it’s also can be noticed that each country is paying attentions to study carefully towards the harmonization and coordination of the differences between national and international accounting standards.

It is noticeable that, the harmonization among the accounting standards are getting irresistible trend as China is getting involved the international economic system, increasingly. Both in professional and academic sphere, harmonization of Financial Reporting Standard (IFRS) and China Accounting Standard (CAS) are catching a major attention towards it. This paper will be widely examined the difference between these two standards from theoretical and empirical outlook.

  • 14,000 words – 72 pages in length
  • Excellent use of literature
  • Well written throughout
  • Good use of financial models
  • Good in depth analysis
  • Ideal for finance and accounting students

1 – Introduction

2 – Critical Literature Review
Introduction of CAS/PRC GAAP
Introduction of IFRS/IAS
An Analysis for the formal differences in Accounting Standards
Analysis of Systematic Differences
Reviewing the formal Differences in Accounting Standards
Analyses of the differences between specific content of the two accounting standards
Review of the relevant empirical research
The formal differences analysis
The differences of B-shares or AB-shares listed companies
Analyse the accounting earnings’ differences as variable of B-shares companies

3 – Methodology and Methods
Methods of data collection
Methods of data analysis

4 – Findings and Results – An Empirical Analysis
Differences between the indicators of financial information
Difference of net profit – an empirical analysis
Difference of net assets-an empirical analysis
Analysis of comprehensive tests
The differences between the contents of the accounting standards information
Model Design
Statistic Tests

5 – Conclusion and Recommendations


Harmonization Issues of CAS and IFRS Dissertation
Harmonization Issues of CAS and IFRS – Finance Dissertation

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