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4月1日,财政部以财会[2010]10号文公布了《中国企业会计准则与国际财务报告准则持续趋同路线图通知》。《通知》指出,会计准则国际趋同是一个国家经济发展和适应经济全球化的必然选择。中国企业会计准则已于2005年实现了与国际财务报告准则的趋同。2008年国际金融危机爆发后,二十国集团(G20)峰会、金融稳定理事会(FSB)倡议建立全球统一的高质量会计准则,着力提升会计信息透明度,将会计准则的重要性提到了前所未有的高度。国际会计准则理事会(IASB)
On April 1, the Ministry of Finance released the Notice of Continuing Convergence of Chinese Enterprise Accounting Standards and International Financial Reporting Standards with Cai Kuai [2010] No.10. The “Circular” pointed out that the international convergence of accounting standards is an inevitable choice for a country’s economic development and economic globalization. The PRC Accounting Standards for Business Enterprises has achieved convergence with International Financial Reporting Standards in 2005. Following the global financial crisis in 2008, the Group of 20 (G20) summit and the Financial Stability Board (FSB) initiated the establishment of a globally consistent, high-quality accounting standard to enhance the transparency of accounting information and referred to the importance of accounting standards as never before height. International Accounting Standards Board (IASB)