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会计准则的国际协调至少已经历了三种途径,但其协调效果并不理想,已无法满足国际资本市场的快速发展对财务信息可比性的要求。因此,探索一条有效的协调途径已迫在眉睫。本文拟在对会计准则国际协调的三种途径反思的基础上,结合全球化与多极化的国际形势,提出了一条新的协调途径。文章最后将对国际会计准则能否通过改组以在未来会计准则的国际协调中扮演重要角色进行探讨。
International coordination of accounting standards has gone through at least three ways. However, its coordination effect is not satisfactory and it has been unable to meet the requirements of the comparability of financial information due to the rapid development of international capital markets. Therefore, to explore an effective coordination approach is imminent. Based on the review of the three approaches to the international coordination of accounting standards, this article proposes a new coordination approach based on the international situation of globalization and multi-polarization. Finally, the article will discuss whether the international accounting standards can be restructured to play an important role in the international coordination of future accounting standards.