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在经济全球化、资本市场国际化的今天,我国《企业会计准则》与《国际财务报告准则》(IFRS)间的趋同不仅促进了国际间的广泛合作,也降低了交易成本,实现了互利共赢。本文通过比较两种准则中关于投资处理的异同,对两种准则在不同经济环境及背景下的趋同情况及特色进行分析。一、积极趋同我国以服务经济发展为目的,一直积极地推进会计准则国际趋同。以2006年发布的《企业会计准则》中的投资准则为例,其趋同主要体现在以下几个方面:
Today, with the globalization of economy and the internationalization of capital market, the convergence between China’s Accounting Standards for Enterprises and International Financial Reporting Standards (IFRSs) has not only promoted extensive international cooperation but also reduced transaction costs and achieved mutual benefits win. By comparing the similarities and differences between the two guidelines on investment processing, this article analyzes the convergence and characteristics of the two guidelines in different economic environments and backgrounds. I. Active Convergence China has been actively promoting the convergence of accounting standards for the purpose of serving the economic development. Taking the investment criteria in the “Accounting Standards for Business Enterprises” released in 2006 as an example, the convergence is mainly reflected in the following aspects: