지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Adoption of the New Chinese Accounting Standards (reflect IFRS(International Finance Reporting Standards)) is expected not only to affect preparation and reporting of financial statements, but also to influence firms ' culture in general such as accounting process, information system, and personnel organization significantly.
Unfortunately, companies and accounting firms are likely to fail to precisely predict amounts of impact caused by changes such as consolidated finance statements, valuation method, accounting event management and so forth. Companies need to minimize impact of New Chinese Accounting Standards and its risk by taking advantage of experience on Financial Group's Multi-GAAP conversion and benchmarking the best practices in Europe & China's subsidiary company. This study attempts to infer the risk of potential impact of New Chinese Accounting Standards adoption on firms ' financial statements and accounting transparency from analyzing the financial statement data of china's famous Bank case which already adopted the IFRS & New Chinese Accounting Standards.
Also provides companies with 4 strategy plans -Unification, Accuracy, Timeless, Effectiveness-(with Critical Success factor)in order to effectively comply with timely financial report disclosure.
Unless we do not fully recognize and are not well prepared for such risk and success factors of New Chinese Accounting Standards adoption, further would notice best way for accounting transparency in the global market.
Unfortunately, companies and accounting firms are likely to fail to precisely predict amounts of impact caused by changes such as consolidated finance statements, valuation method, accounting event management and so forth. Companies need to minimize impact of New Chinese Accounting Standards and its risk by taking advantage of experience on Financial Group's Multi-GAAP conversion and benchmarking the best practices in Europe & China's subsidiary company. This study attempts to infer the risk of potential impact of New Chinese Accounting Standards adoption on firms ' financial statements and accounting transparency from analyzing the financial statement data of china's famous Bank case which already adopted the IFRS & New Chinese Accounting Standards.
Also provides companies with 4 strategy plans -Unification, Accuracy, Timeless, Effectiveness-(with Critical Success factor)in order to effectively comply with timely financial report disclosure.
Unless we do not fully recognize and are not well prepared for such risk and success factors of New Chinese Accounting Standards adoption, further would notice best way for accounting transparency in the global market.
목차
1. 서론
2. 연구배경 및 연구내용
3. 연구결과
4. 결론 및 시사점
《參考文獻》
《Abstract》
참고문헌 (0)
참고문헌 신청함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
문화적 차이에 따른 한국과 중국의 회계기준 비교연구
중국문화연구
2010 .06
-
Legal Translation and Readability
통번역교육연구
2015 .01
-
Some Korean Attitudes Toward Adoption
Korea Journal
1977 .12
-
한 · 미 · 일 3국의 자동차 산업의 회계원칙 비교와 재무분석
성곡논총
1997 .07
-
입양의 문화정치학 : 비교문화적 접근을 위한 제언
한국학(구 정신문화연구)
2005 .03
-
The Doctrine of Adoption
인문학연구
2006 .02
-
高麗時代 算官에 관한 일고찰
한국사상과 문화
2013 .01
-
‘入養’문제에 대한 神學的 一考
한국학(구 정신문화연구)
2005 .03
-
韓ㆍ日 企業會計原則에 관한 小考 : 一般原則을 中心으로
일본연구논총
1990 .12
-
미국 역사표준서 논쟁 연구
역사교육
2004 .03
-
Accounting Opacity in China : from the perspective of accounting ethics
중국문화연구
2010 .06
-
鲁迅的遗言和Chinese Characteristics
한국중어중문학회 학술대회 자료집
2015 .11
-
일본의 교회와 '집'(家) 제도
한국여성신학
1997 .09
-
기독대학생들의 입양 및 미혼모에 대한 인식 조사 연구 : 개정 입양특례법을 중심으로
기독교교육정보
2011 .12
-
기업성과 증진을 위한 조직 문화적 차이를 고려한 관리회계정보시스템의 설계
성곡논총
2005 .08
-
世界汉语敎学与中国文化
중국문화연구
2006 .12
-
19세기ㆍ20세기초 商去來 會計文書로서의 掌記에 관한 연구
古文書硏究
2009 .01
-
대학 중국어 학습자의 학습동기와 태도에 관한 연구
중국어문논총
2020 .01
-
해외입양에 대한 사회복지적 제언 : 국내보호 활성화 방안 연구
한국학(구 정신문화연구)
2005 .03
-
중국 중고교 역사교과서에 반영된 ‘中華意識’
중국사연구
2006 .01
이 논문의 저자 정보
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2010-912-002124547