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Keywords: Balance sheet
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Journal Articles
HISTORICAL EVOLUTION OF THE BALANCE SHEET IN THE PEOPLE'S REPUBLIC OF CHINA
Available to Purchase
Journal:
Accounting Historians Journal
Accounting Historians Journal (2014) 41 (1): 1–34.
Published: 01 June 2014
...Shizhong Yang; Ruining Yang; Z. Jun Lin This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding...
