由于世界各国在政治、经济、法律、文化、传统和价值观念等方面存在着差异,所以各国的会计也各不相同。因而,在经济全球化的今天,会计准则的国际协调越来越重要。协调的目标在于减少各国会计准则和会计制度之间的差异,增加相互之间的共同点,从而使提供的财务信息在国际间具有可比性和同等性,以促进跨国经营,节省会计开支,降低编制财务报表的成本。 Because of the differences in politics, economy, law, culture, traditions and values ​​among countries in the world, accounting varies from one country to another. Therefore, in the current economic globalization, the international coordination of accounting standards is more and more important. The objective of coordination is to reduce the differences between accounting standards and accounting systems in various countries and to increase the commonalities between them so that the financial information provided is comparable and equal internationally to promote transnational operations and reduce accounting expenditures and to reduce The cost of preparing the financial statements.