近日,由东北财经大学会计学院、东北财经大学内部控制与风险管理研究中心、东北财经大学中日韩会计研究所举办的第五届中日韩会计准则高层论坛在大连召开。中日韩三国会计界部分专家、学者参加了会议。参会代表对各国采用国际会计准则的“路线图”、应用国际会计准则中遇到的问题、公允价值应用的有效性等问题进行了交流和讨论。 Recently, the 5th China-Japan-Korea Accounting Standards Forum held by Dalian University of Finance and Economics, Accounting Institute of Dongbei University of Finance and Economics, Internal Control and Risk Management Research Center of Dongbei University of Finance and Economics and China Japan-Korea Institute of Accounting, Dongbei University of Finance and Economics held in Dalian. Some experts and scholars in accounting circles of China, Japan and South Korea attended the meeting. Participants exchanged views and held discussions on the “road map” for adopting international accounting standards in various countries, applying the problems encountered in international accounting standards and the effectiveness of fair value applications.