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一、概况第八届“国际会计和报告标准政府间专家工作组”会议于1990年3月13日在纽约联合国总部举行。参加会议的有巴西、加拿大、中国、塞浦路斯、捷克、法国、联邦德国、印度、意大利、日本、约旦、肯尼亚、荷兰、尼日利亚、挪威、秘鲁、西班牙、斯威士兰、瑞士、苏联和英国等21个国家的代表。此外,民主德国、墨西哥、土耳其、欧洲共同体和国际自由工会的代表作为观察员列席了会议,我们代表中国参加了本次会议。本次会议的议题概括起来可以归纳为三个方面:
I. Overview The 8th Intergovernmental Working Group of Experts on International Accounting and Reporting Standards was held on March 13, 1990 at the United Nations Headquarters in New York. Participated in the conference were Brazil, Canada, China, Cyprus, Czech Republic, France, Federal Republic of Germany, India, Italy, Japan, Jordan, Kenya, Netherlands, Nigeria, Norway, Peru, Spain, Swaziland, Switzerland, Soviet Union and United Kingdom. Representatives of 21 countries. In addition, representatives of the Democratic Germany, Mexico, Turkey, the European Community, and the International Free Trade Union attended the meeting as observers, and we attended the meeting on behalf of China. The topics of this meeting can be summarized into three aspects: