国际会计准则的走向分析及其启示

本文通过回顾国际会计准则的发展历史,从国际会计准则委员会的努力和欧盟、美国等不同利益集团对国际会计准则的态度等方面,简要分析了国际会计准则的走向及其对我国会计国际协调的启示。

The Trend Analysis of International Accounting Standards and Its Enlightenment

This paper reviews the development history of International Accounting Standards and International Financial Reporting Standards(IAS and IFRS) briefly analyzes the trend of IAS and IFRS from such several aspects as the efforts of IASC, the attitudes toward IAS and IFRS of different interest group such as EU, USA and so on, and states its enlightenment to setting up accounting standard in our country and make it international harmony and convergence of accounting standards.