主权国家会计准则与国际财务报告准则趋同的经验及启示——以澳大利亚为例

在会计准则国际趋同的潮流下 ,如何既顺应这种发展潮流 ,又适当照顾本国国情的需要 ,这是每一个主权国家都需要应对的重大现实问题。近年来澳大利亚对会计准则国际趋同所采取的一系列积极客观的措施以及有关经验 ,对所有的主权国家 (尤其是希望保持会计特色的我国 )具有强烈的启示作用

How to Get a Sovereign Country''''s Accounting Standards in Line with IFRSs--Some Experiences and inspirations from Australia

Facing the Trend of international convergence of accounting standards, each country in the world is necessary to consider about how to adapt to this trend under the existing environments. A series of positive measures taken by Australia for supporting the international convergence of accounting standards in recent years and some experiences that Australia has achieved may give strong inspirations to every sovereign country, including China which want to harmonize its accounting standards with IFRSs while maintaining its own characteristics.