Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence

By Songlan Peng, Kathryn Bewley. 2010

118 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/d94fd49618795aaf63f6b657a38d0d8b84918099

Citations in the corpus

• Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015, unknown): “According to Peng and Bewley (2010), 25 of 38 new standards require or allow companies to use fair value accounting (FVA) for initial or subsequent measurement of assets and liabilities, asset impairment testing, or disclosure in financial reports.”
• China's Secondary Privatization: Perspectives from the Split-Share Structure Reform (2014, unknown): “Relatedparty transactions, especially those involving controlling 23 General and administrative expenses are affected by the revision of the Chinese GAAP due to changes in how inventories and assets are recorded (Ding and Su, 2008; Peng and Bewley, 2010).”