| 会计准则国际趋同问题研究:回顾与展望 |
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| 引用本文： | 丁迎宝,胡成.会计准则国际趋同问题研究:回顾与展望[J].铜陵学院学报,2011,10(2):43-46. |
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| 作者姓名： | 丁迎宝 胡成 |
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| 作者单位： | 1. 铜陵华厦建筑安装有限责任公司,安徽铜陵,244000
2. 铜陵学院,安徽铜陵,244000 |
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| 基金项目： | 安徽省高校人文社科研究项目《美国公认会计原则国际化动态及对我国的启示》 |
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| 摘 要： | 文章系统回顾了国内外关于会计准则国际趋同的概念、路径、策略及其影响的研究成果,明确了相关研究对于评价我国会计准则国际趋同路径与策略选择的参考价值,指出我国会计准则国际趋同问题进一步研究的重点方向与研究的理论和现实意义。
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| 关 键 词： | 会计准则国际趋同 回顾 展望 |
Review and Prospect on the International Convergence of Accounting Standards |
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| Ding Ying-bao,Hu Cheng.Review and Prospect on the International Convergence of Accounting Standards[J].Journal of Tongling College,2011,10(2):43-46. |
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| Authors: | Ding Ying-bao Hu Cheng |
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| Institution: | Ding Ying-bao~1,Hu Cheng~2 (1.Tongling Building and Installation Company Ltd.,Tongling Anhui 244000,China,2.Tongling University,China) |
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| Abstract: | The article reviews the concepts,pathes,statigies as well as effects of international convergence of accounting standards studied in sino-foreign literature.It is clearly stated that the findings would benefit us greatly in appraising China strategy on accounting standards convergence.Correspondingly the emphasis of future research direction and the significance of the issue are also dealt with. |
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| Keywords: | international convergence of accounting standards review prospects |
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