People's Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate?” Both quantitative and qualitative approaches are...

This study aims at searching whether changes in Accounting disclosures and adoption of Accounting Standards (hereafter referred to as Accounting Reforms) should comply fully to the International Accounting Standards Board (IASB) or according to the necessity for Pakistan. In answering this...