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会计准则国际趋同,是近几年国际关注的热点,其发展进程真可谓是一波三折。本文主要研究了2011年以后世界各个国家的会计准则国际趋同的新进展,并结合我国实际,提出了5条应对措施。
The international convergence of accounting standards is a hot issue of international concern in recent years. The development process of the accounting standards can be described as twists and turns. This paper mainly studies the new progress of the international convergence of accounting standards in all countries in the world since 2011, and puts forward five countermeasures according to the reality of our country.