会计准则国际协调是会计准则理论的重要研究内容。随着世界经济一体化进程的加剧,国际经济交流与合作日益频繁,作为国际商业语言的会计,其国际协调首发在会计准则的协调。因此 The international coordination of accounting standards is an important research content of accounting standards theory. As the process of world economic integration intensifies, international economic exchanges and cooperation have become increasingly frequent. As the international business language accounting, the international coordination starts with the coordination of accounting standards. therefore