ABSTRACT:- The adoption of International Financial Reporting Standards (IFRS) in China marks a significant shift in its accounting practices, aiming to enhance the comparability, transparency, and credibility of financial information. This paper provides a systematic review of the literature on the adoption and implementation of IFRS in China, analyzing its impact on financial reporting quality, economic outcomes, and the challenges posed by China’s unique institutional and cultural context. Based on bibliometric data from the Web of Science (WoS) database, the study categorizes the selected research into four themes: adoption and implementation, financial reporting quality, economic consequences, and challenges. The review identifies key opportunities and challenges in the IFRS transition, synthesizing fragmented research and offering insights for future research and practice. The findings have theoretical, practical, and global relevance, contributing to academic discussions on IFRS adoption and providing valuable lessons for other emerging economies undergoing similar transitions. This study emphasizes the importance of contextual strategies to align global accounting standards with local practices, offering guidance for policymakers and practitioners in both China and other developing economies.

Keywords:- IFRS, China, convergence, accounting quality