A Comparison between China’s Share-Based Payment Accounting Standard and IFRS2

Hongman Zhang, Xianfeng Liu

Abstract


The international convergence of accounting standards requires more for the constitution and the perfect of China’s accounting standards. China’s share-based payment standard appears later. The background for the appearance of international accounting standards’ share-based payment standard, and the difference between China’s new standards about share-based payment and the international accounting standards deserve more studies and researches.


Full Text: PDF DOI: 10.5539/ijef.v2n2p59

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This work is licensed under a Creative Commons Attribution 3.0 License.

International Journal of Economics and Finance  ISSN  1916-971X (Print) ISSN  1916-9728 (Online)

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