| 欧洲会计准则等效机制与我国的应对 |
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| 引用本文： | 王俊杰.欧洲会计准则等效机制与我国的应对[J].石家庄经济学院学报,2012,35(1):80-85. |
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| 作者姓名： | 王俊杰 |
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| 作者单位： | 浙江财经学院会计学院,浙江杭州,310018 |
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| 摘 要： | 2008年底欧盟议会通过了欧盟证券监管委员会关于第三国会计准则等效的建议，在2009年年初至2011年年底三年内，将中国在内的六个国家的会计准则认定为与国际财务报告准则等效。回顾了欧盟会计等效认定机制的形成过程，并着重分析了由欧盟证券监管委员会所掌管的技术认定程序，介绍中国在寻求会计准则国际趋同过程中的努力及寻求等效的障碍。
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| 关 键 词： | 会计准则 等效认定 趋同 |
The Equivalence Mechanism of EU Accounting Standard and the Reactions of China |
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| WANG Jun-Jie.The Equivalence Mechanism of EU Accounting Standard and the Reactions of China[J].Journal of Shijiazhuang University of Economics,2012,35(1):80-85. |
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| Authors: | WANG Jun-Jie |
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| Institution: | WANG Jun-Jie(Zhejiang University of Finance & Economics,Hangzhou,Zhejiang 310018) |
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| Abstract: | On December 2008,the European Commission has adopted equivalence mechanism designating the GAAPs of the United States,Japan,China,Canada,South Korea,and India as equivalent to EU adopted International Financial Reporting Standards(IFRSs) within the years from 2009 to 2011.The article reviews the process of the equivalence mechanism focusing on analyzing the CESR technical advice,and introduces the co-actions of Ministry Finance of China. |
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| Keywords: | accounting standard equivalence mechanism convergence |
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