国际会计准则委员会将在近日完成对金融衍生工具会计准则的修改 ,从而形成一套国际性的会计准则。“新版”国际会计准则将使不同国家和地区的公司会计报表具有可比性 ,以降低国际资本流动的成本。但欧美大公司出于自身利益考虑 ,希望在执行新准则时能剔除某些对其不利的条款。? The International Accounting Standards Board will finalize the revision of financial derivative accounting standards recently, thus forming a set of international accounting standards. The new version of IAS will make comparisons of corporate accounting statements in different countries and regions so as to reduce the cost of international capital flows. However, for the sake of their own interests, large corporations in Europe and the United States want to eliminate some of the provisions unfavorable to them when implementing the new standard. ?