针对目前会计国际化的趋势及国际会计准则委员会改组后新的国际财务报告准则制定机制 ,为加强亚洲国家准则制定机构间的合作及发挥在国际会计准则理事会中的作用 ,中、日、韩三国会计准则制定机构于 2 0 0 2年 2月 8日在日本东京召开了三国会计准则制定机构会议 ,旨在协调三国 In view of the trend of internationalization of accounting and the new IFRS development mechanism after the restructuring of IASB, in order to strengthen the cooperation among Asian nosocomial agencies and exert their influence in the IASB, China, Japan and the ROK The three countries ’accounting standards-setting bodies convened a meeting of the three countries’ accounting standard-setters on February 8, 2002 in Tokyo, Japan,