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随着经济发展和企业经营的日趋国际化,尤其是跨国公司、国际证券交易活动的日趋活跃,要求以协调统一的国际会计准则指导各国的会计活动,提高财务情报的可比性和有用性。为了达到这一目的,自七十年代初以来,不少国际间政府和民间组织已纷纷着手国际会计协调化的工作,以适应和促进跨国性投资、贸易和金融等国际经济活动的迅猛发展。在这方面,国际会计准则委员会(IASC)做了大量的工作,其活动已在很大程度上影响着国际会计的发展。本文结合国际会计准则委员会的发展谈谈其对我国会计工作的影响。
With the economic development and the increasingly internationalization of the enterprises, especially multinational corporations, the international securities trading activities have become more and more active. They demand that the harmonized international accounting standards guide the accounting activities of all countries and improve the comparability and usefulness of financial information. To this end, since the early 1970s, many international governments and non-governmental organizations have embarked on the task of coordinating international accounting in order to adapt and promote the rapid development of international economic activities such as transnational investment, trade and finance. In this regard, the International Accounting Standards Board (IASC) has done a great deal of work, and its activities have largely affected the development of international accounting. In this paper, the development of International Accounting Standards Board to talk about its impact on China’s accounting work.