会计形式协调与实质协调:文献综述

海外分支机构与母公司合并报表的编制引起了理论界和实务界对不同国家和地区的会计实务差异的比较研究,随着国际证券市场的发展,跨国发行股票融资和跨国股票交易使会计信息的跨国可比性问题成为投资者和理论研究者关注的重点,会计协调也从研究国家和地区的会计准则和实务的差异转向对不同准则下会计信息质量的对比研究。随着国际会计准则影响的日益扩大,国际会计准则与一国会计的形式协调和实质协调将成为研究的热点。实质协调不仅取决于形式协调,更需要配套的会计报告环境的支持。

Formal Harmonization and Material Harmonization: A Review on International Accounting Harmonization

Different accounting standards and practices are obstacles to Consolidation of financial statements of overseas subsidiary with its parent company,comparable accounting information are vital to cross-border listing and stock investment,researches on the formal harmonization and material harmonization becomes more and more popular,with the increasing role of international accounting standards (IASs),harmonization of national standards with IASs draws more and more research efforts.Material harmonization depends not only on formal harmonization but also on the reporting infrastructure of reporting entities.