随着国际经济一体化的进展和国际资本市场的逐步统一,在全球范围内统一会计标准的呼声日益高涨。以推动会计国际化为宗旨的国际会计准则理事会(2001年前称为国际会计准则委员会,简便起见,本文统称为国际会计准则理事会)自1973年诞生以来,对于会计国际化所持的态度也在不断发生 With the progress of international economic integration and the gradual unification of international capital markets, the call for uniform accounting standards on a global scale is on the rise. The International Accounting Standards Board (known as the International Accounting Standards Board prior to 2001, this article is collectively referred to as the “IASB”), which aims to promote the internationalization of accounting, has also taken an attitude toward the internationalization of accounting since it was first established in 1973 It is happening constantly