As the world’s largest emerging market and a transitional country,China is also a developing country with economies in transition.China’s Ministry of Finance is actively promoting the full convergence between China Accounting Standards and International Financial Reporting Standards.With the depth of the international convergence of accounting standards development,we must not only adhere to the principles of interaction,but also maintain the characteristics based on the situation of China and make innovation,and we must also recognize the existed problems and think countermeasures for further convergence and development to increase more right to speak within the IFRS-making process. 更多