中港会计制度.pdfVIP

北商學報 第 期 民國 年 月 Exploring the Accounting Discrepancies of the Chinese GAAP and IFRS by Using the Dual-listed Companies 以雙重上市公司探討中國會計準則及 國際會計準則之差異 鄭美愛Mei-Ai Cheng* 國立臺北商業技術學院會計資訊系 Department of Accounting Information, National Taipei College of Business 梁偉平Noel W. Leung* 香港城市大學商學院工商管理研究所博士班 DBA candidate, Faculty of Business, City University of Hong Kong Abstract Accounting harmonisation is a strong debate in the contemporary international accounting issue. Some previous research showed that significant accounting discrepancies existed in the financial information disclosed in accordance with the accounting and reporting rules prevailing in China and Hong Kong before 2000 and those two sets of financial statements would create information asymmetry to their users. Contemporary literature pointed out that in line with the international trend as accounting harmonisation and the rapid development of capital market in China, PRC GAAP has been approaching towards the IFRS after 2000. There are still a lot of accounting discrepancies between the GAAPs of Mainland China and Taiwan and IFRS. PRC companies simultaneously listed in China and Hong Kong are required to present their financial statements in both PRC GAAP and Hong Kong FRS (or IFRS), respectively. This study explored the accounting discrepancies between the PRC GAAP and IFRS by using the financial statements of the A-H dual-listed companies in 2004 and 2005. The results of