随着国际经济一体化趋势的日益加强,资本市场的全球化以及与之息息相关的会计准则国际化,已成为各个国家面对的一个不可回避的现实。成立于1973年的国际会计准则委员会(简称 IASC)一直致力于会计准则的国际协调工作。目前,IASC 正进行深刻的改革。改革的终极目标是在世界范围内,所有大公司根据单一的高质量的全球会计准则编报财务报告;近期目标是在世界范围内筹资的跨国公司接受并运用国际会计准则。这场改革已得到部分国家和国际机构的支持,会计准则的国际化潮流 With the increasing trend of international economic integration, the globalization of capital markets and the internationalization of accounting standards that are closely linked with them have become an unavoidable reality that various countries face. Founded in 1973, the International Accounting Standards Board (IASC) has been committed to the international coordination of accounting standards. Currently, IASC is undergoing profound reforms. The ultimate goal of the reform is that all major corporations worldwide make financial statements based on a single, high-quality global accounting standard; the recent objective is to accept and apply IAS in multinationals that raise funds worldwide. This reform has received the support of some countries and international institutions, and the international trend of accounting standards