Accounting standards in China

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Title: Accounting standards in China
Author: Ball, Ray; Robin, Ashok; Wu, Joanna
Abstract: Since China adopted its open-door policy and embarked on a path to economic reform more than two decades ago, the world has witnessed a stunning transformation, GDP growth has averaged 8 percent per year, exports have grown 15 percent per year, the state's share of industrial output has shrunk from 78 to 28 percent, China has attracted $300 billion of foreign direct investment, and individual and foreign portfolio investment have become considerably more significant. China is now an active participant in the increasingly integrated world markets.
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Date: 2001

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