DOI: 10.5176/2010-4804_3.4.338
Authors: Xiangjun Zhang
Abstract:
Accounting standards as a contact of accounting theory and accounting work of the bridge, the model of how to have a significant impact on the quality of accounting stand-ards. Therefore, the accounting standards formulated by the related problems on research have the significant practical significance. This paper objective is not to study accounting standards itself, but for the production of accounting standards -- setting basis, setting method, the formulation process,, internationalization procedures for investigation, Combined with the development status of China's accounting standards , trying to find a reasonable formulation of accounting standards mode.
Keywords: accounting standards, setting foundation, setting method, and accounting internationalization
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