| 与国际持续趋同：国际板选择会计准则的基础 |
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| 引用本文： | 景怡然.与国际持续趋同：国际板选择会计准则的基础[J].商业经济(哈尔滨),2011(21):99-100,123. |
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| 作者姓名： | 景怡然 |
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| 作者单位： | 吉林大学商学院,吉林长春130012 |
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| 基金项目： | 吉林大学2011-2012年“大学生创新性实验计划”：国际板会计信息披露问题研究的阶段性研究成果. |
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| 摘 要： | 通过对我国会计准则与国际财务报告持续趋同会降低国际板会计准则选择难度问题分析，发现加快实现我国会计准则与国际持续趋同，是促使国际板选择我国会计准则的条件，是有利于保护国际板各方利益相关者利益的重要举措，也可为中国的投资者便捷地评判投资对象与作出决策提供依据。
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| 关 键 词： | 国际板 国际财务报告准则 我国会计准则 会计准则选择 |
Gradual Harmonization with International Accounting Standards： The Foundation of International Board Choosing Accounting Standards |
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| JING Yiran.Gradual Harmonization with International Accounting Standards： The Foundation of International Board Choosing Accounting Standards[J].Business Economy,2011(21):99-100,123. |
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| Authors: | JING Yiran |
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| Abstract: | This paper analyzes that the gradual harmonization between Chinese accounting standards （CAS） and international accounting standards （IAS） will reduce the difficulty that the international board chooses accounting standards, and concludes that quickening the gradual harmonization between CAS and IAS is one condition that the international beard chooses CAS, and is an important measure to protect the interests of stakeholders. It can provide evidence for Chinese investors to evaluate investment objects and make decision conveniently. |
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| Keywords: | international board International Financial Reporting Standards China accounting standards choice of accounting standards |
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