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近年来,会计准则的国际化与跨国上市和发行证券需求的增加及其监管的国际协调之间的关系日益紧密,这既与资本市场国际化的内在需要密切相关,也与证券委员会国际组织(IOSCO)的积极参与和实质性支持是分不开的。一、IOSCO 与国际会计准则制定机构合作必然性(一)国际会计准则制定机构需要 IOSCO 的支持众所周知,国际会计准则委员会(IASC)最初是由各国
In recent years, the internationalization of accounting standards is closely related to the increase of demand for cross-border listing and issuance of securities and the international coordination of their regulation. This is closely related both to the intrinsic needs of the internationalization of capital markets and to the international organizations of the Securities Commission IOSCO) active participation and substantive support are inseparable. First, the IOSCO and the international accounting standards-setting institutions inevitability (I) IOSCO need to support the establishment of international accounting standards It is well known that the International Accounting Standards Board (IASC) was originally composed of countries