【摘要】 本文运用2005-2007年沪深AB股的双重披露差异的实证分析来检验和评价新CAS的执行效果和国际趋同效果。研究表明:2005-2007年沪深两市均实现了国际趋同;新CAS已经较好地实现了转换和过渡;新CAS与IFRS实现了"实质性趋同",并对2007年双重披露仍然存在的主要差异进行了具体分析;新CAS执行效果较好,但在执行过程中仍存在一定的问题。更多还原

【Abstract】 The paper tests and evaluates the implementation and international convergence effect of the new CAS after empirically analyzing sample data of dual disclosure of AB-share companies from 2005 to 2007 in Shanghai and Shenzhen Stock Exchanges.The research finds that China accounting practice has achieved international convergence from 2005 to 2007 in both Shanghai and Shenzhen Stock Exchange;the new CAS has achieved a good conversion and transition;and the new CAS achieves "substantial convergence" towards to IFRS.It analyses specifically the main differences of dual disclosure in 2007 and finds the implementation effect of the new CAS is better,but certain problems still exist in the course of the implementation.更多还原