Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/187601 
Year of Publication: 
2014
Citation: 
[Journal:] China Journal of Accounting Research [ISSN:] 1755-3091 [Volume:] 7 [Issue:] 1 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2014 [Pages:] 51-64
Publisher: 
Elsevier, Amsterdam
Subjects: 
Single set of accounting standards
IFRS
Financial instruments
Substance over form
Fair value
Dichotomy of accounting systems
Accounting standards for SMEs
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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