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Hi, need to submit a 250 words essay on the topic : Accounting as an instrument of neoliberalisation:Exploring the adoption of fair value accounting in China.e government to “free” Chinese capital
Hi, need to submit a 250 words essay on the topic : Accounting as an instrument of neoliberalisation:Exploring the adoption of fair value accounting in China.
e government to “free” Chinese capital markets by transforming the share-ownership structure of Chinese listed companies and transforming non-tradable state shares into freely floating shares so that the markets could be “efficient”.
In the Chinese context, FVA can only ever exist in name – as a symbol of China’s commitment to global capitalism. To this end, China’s adoption of IFRS requires an embrace of so much more than comparable accounting techniques. It requires a commitment to the ongoing neoliberalisation of China that is disconnected from the underlying political and economic architecture that is operating within
