国际会计标准(IAS)是由国际会计标准委员会于1978年后陆续公布的。它集各国会计之精华,反映了现代经济管理中的财务会计意识,对世界各国财务会计的发展都有较大影响。随着世界经济的进一步发展,商品经济将会冲破国界而走向国际贸易大市场,与贸易经济相适应,各国会计也必将相互传播,产生相互间的影响。因此,国际会计标准必然会给我国会计工作带来深远的影响。这些影响我认为主要有: (一) 核算理论与技术方法的影响这里主要以会计核算为主,虽然会计基础理论也会受到影响,但由于国际会计标准是以研究具体会计信息处理为主的,故在这里只对会计核算方面 International Accounting Standards (IAS) is published by the International Accounting Standards Board after 1978. It sets the essence of accounting in various countries and reflects the awareness of financial accounting in modern economic management and has a great impact on the development of financial accounting in all countries in the world. With the further development of the world economy, the commodity economy will break through the national boundaries and move toward the major international trade markets. Adapting to the trade economy, the accounting of all countries will inevitably spread to and influence each other. Therefore, the international accounting standards will inevitably bring far-reaching impact on our accounting work. These influences are mainly as follows: (I) The impact of accounting theory and technical methods The main accounting accounting here is mainly based on the basic theory of accounting will be affected, but because the international accounting standards based on the study of specific accounting information processing, Therefore, here only for accounting purposes