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Artykuł ma na celu uzupełnienie luki w badaniach nad uwarunkowaniami kulturalnymi rozwoju systemów rachunkowości. Rozwój i charakterystyka chińskiej rachunkowości są zagadnieniami dobrze rozpoznanymi w literaturze przedmiotu, jeśli chodzi o jej związki z konfucjanizmem czy naukami Lao Tse. Natomiast na temat ewentualnego wpływu buddyzmu na rozwój rachunkowości w Chinach nieomal brak opracowań naukowych...
The current XBRL financial reporting classification criteria in China is based on the accounting system for business enterprises, which doesnpsilat meet the requirements of the current accounting standard for business enterprises and thus is required for improvement. Through the analysis on the contents and creation process of XBRL financial reporting classification criteria, this paper puts forward...
Set the date range to filter the displayed results. You can set a starting date, ending date or both. You can enter the dates manually or choose them from the calendar.