在1996年6月7日召开的国际会计准则研讨会上,国际会计准则委员会主席、澳大利亚永道公司合伙人迈克尔,夏普和中国财政部会计司副司长冯淑萍分别作了“关于国际会计委员会(AISC)及国际会计准则最新发展的报告”和“中国会计准则:成就和展望”的报告。报告中,介绍了国际会计准则和中国会计准则的最新进展情况。 一、国际会计准则新进展 At the International Accounting Standards Conference held on June 7, 1996, Michael Sharp, the chairman of IASB and partner of Australia Yongdao Company, and Feng Shuping, deputy director of the accounting department of the Ministry of Finance of China, respectively made the Report on International Accounting Standards AISC) and the latest developments in international accounting standards “and” China Accounting Standards: Achievements and Prospects "report. The report introduced the latest developments of international accounting standards and Chinese accounting standards. First, the new developments in international accounting standards