“一带一路”倡议与中国...

时 间: 19:00--21:00

SD611

【前沿讲座】University Paris Dauphine PSL
2018年11月08日 信息来源:原婷 浏览次数:317
  • 讲座人:
  • 讲座时间: 11月12日 14:00--17:00
  • 讲座地点:SD303
  • 预约人数:
已过期
讲座内容:

讲座人简介:

Yuri BIONDI is senior tenured research fellow of the CNRS (IRISSO – University Paris Dauphine PSL) and research director at the Financial Regulation Research Lab (Labex ReFi) in Paris. He is founding editor of the Journal “Accounting, Economics and Law: A Convivium”.

讲座内容:

The goal of harmonizing international accounting standards has been faced with a lack of convergence in the area of accounting for business combinations. First ,we examine the reasons for this lack of convergence in order to develop a reconciled framework. Second, we analyze the reasons for the distinctly different approach taken by the Chinese accounting standards setters by comparing the provisions of FASB 141, IFRS 3 and CASC 20.Third,we investigate the specifics of business combinations in China relative to other jurisdictions, focusing on the pooling method of accounting.

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