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Assignment: IFRS in China 


Answer the following questions in essay form, based on the information presented in the case and your perspective from our class discussion. 

  1. What are the benefits to China from adopting IFRS? 
  2. How do you think China should proceed with its IFRS      policy? In particular, is IFRS 

“convergence” a better model for China than full adoption? 

3. As an investor in China, what concerns, if any, will      you have with financial reports 

prepared under China’s IFRS-based standards? What steps would you want put in place to address those concerns? In other words, what do we need to make international accounting ‘work’ in China?” 

4. What are the implications of this China scenario for      the nature of IFRS globally? How should we think about setting accounting      standards globally? What does it mean for a country to “adopt” IFRS? 

Your response should be well organized, use appropriate business vocabulary, and should be free of punctuation, grammatical, or spelling errors. The response should have a clear and understandable narrative with good flow of thought, and connect the topics we discuss in class to the IFRS adoption decision in China. You must properly cite any references or sources. 

Your response, in essay form, should be formatted as follows: 

  • Times New Roman font 
  • Font size 12 
  • Double space 
  • 1-inch margins 
  • Approximate 4-5 page response (excluding the references      sheet) 

You will submit your assignment through Blackboard in the Assignment folder. All responses will be submitted to SafeAssign to ensure that plagiarism and other types of academic dishonesty are avoided. Failure to properly cite the writing of others or submission of work of others as your own is a serious Honor Code violation. 

For more information on SAFEASSIGN: https://its.gmu.edu/service/safeassign/ 


The assignment is worth 20 points. Full credit will be given to responses with the following characteristics: 

  • Complete and adheres to all formatting requirements 
  • Well organized with clear focus 
  • Excellent characterization and support of an argument 
  • Demonstrates insight 
  • Effective use of language 
  • Free of punctuation, grammatical, or spelling errors