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世界各国会计准则不同,各国的财务报告实务因而也存在着很大的差别。随着世界范围内技术经济交流,国际投资的迅速增长,跨国公司的不断扩大并伴随着某些国家的经济一体化,会计资料在国际上利用的机会也不断增多。由于会计业务的国际化,及全球资本市场的联系,国际会计准则已经被越来越多的国家、地区、企业或投资者所采用。例如香港、新加坡、马来西亚等国家和地区都完全采用国际会计准则。此外,各种开发机构,如世界银行和亚洲开发银行,要求借款人必须递交符合国际会计准则的财务报表。他们确信这会符合会计准则和财务(经济)资料的国际协调化的长远利益,会使有关财务机构更易于遵照国际金融市场的报告规则。
Accounting standards in different countries in the world are different. Therefore, the financial reporting practices of various countries also differ greatly. With the worldwide technological and economic exchanges, the rapid growth of international investment, the continuous expansion of multinational corporations and the economic integration in some countries, the opportunities for the utilization of accounting information in the world are also on the increase. Due to the internationalization of accounting business and the connection of global capital market, IAS has been adopted by more and more countries, regions, enterprises and investors. For example, Hong Kong, Singapore, Malaysia and other countries and regions have fully adopted IAS. In addition, various development agencies, such as the World Bank and the Asian Development Bank, require borrowers to submit financial statements in conformity with IAS. They are convinced that this will be consistent with the internationally harmonized long-term interests of accounting standards and financial (economic) information and will make it easier for the financial institutions concerned to comply with the reporting rules of international financial markets.