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在世界经济一体化的背景下,降低交易费用的有效方法就是制定世界统一的会计准则,所以说,会计准则的国际化是今后会计准则变迁的方向。
In the context of world economic integration, an effective way to reduce transaction costs is to formulate a unified accounting standard in the world. Therefore, the internationalization of accounting standards is the direction of future changes in accounting standards.