随着经济全球化和资本市场国际化的迅速发展,跨国上市和发行证券等国际筹资活动日益增多,客观上要求作为国际商业语言的会计必须采用相同或相近的会计准则,以提供真实、公允和可比的会计信息。会计准则国际化已成为各国面临的重要问题,国际社会对会计准则国际化的要求也越来越 With the rapid development of economic globalization and capital market internationalization, international fund-raising activities such as the cross-border listing and issuance of securities have been increasing. It is objectively required that accounting as an international business language must adopt the same or similar accounting standards in order to provide truthfulness, fairness and Comparable accounting information. Internationalization of accounting standards has become an important issue facing all countries, the international community increasingly more and more international standards of accounting standards