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ID:51470523
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页数:21页
时间:2020-03-23
《国际会计组织相关资料英文版).ppt》由会员上传分享,免费在线阅读,更多相关内容在PPT专区-天天文库。
1、SupranationalorganizationsTeammembers:陈晨陈钰陈曦程晨张圣楠郝琳琳顾瑞龙严光勇刘宜品王子剑周彦engagedinaccountingharmonizationCatalog1.InternationalAccountingHarmonization2.Committedtointernationalaccountingharmonizationofinternationalorganizations:InternationalAccountingStandardsCommitteeOrganizationforeconomiccooper
2、ationanddevelopmentInternationalorganizationofSecuritiesCommissionsInternationalFederationofAccountantsUnitsdNationsInternationalAccountingHarmonizationTheneedforinternationalcoordinationInternationalAccountingCoordinationmeaningTheinternationalcoordinationoffunctionandperformanceTheneedfor
3、internationalcoordination(sixpoints)Internationalinvestmentneeds:Intheinternationalcapitalmarket,capitalproviderrequirementsforinternationalharmonizationofaccounting,soaccordingtocomparablefinancialinformationtomakethebestdecisionofinvestmentorloandecision.Internationalfinancingneeds:Theint
4、ernationalcoordinationofaccountingforcountriesintheinternationalcapitalmarketforfinancingactivitiesofenterprisesisalsoverybeneficial.Coordinationcansavetheseenterprise'sfinancingcost.TheneedforinternationalcoordinationInternationalaccountingfirmsneeds:Theseinstitutionsininternationalauditor
5、engageinotherinternationalaccountingbusinessalsohopedthattheaccountingpracticeinmanycountriesthedifferencenarrowsstagebystage,soastoimprovetheauditonthebasisofunity,improvethequalityofauditandotherbusinessworklevel.Nationaltaxauthoritiesneeds:Ininvolvingforeignincometaxadministration,taxaut
6、horitiesoftenduetodifferentnationalprofitmeasurementdifferenceintrouble,ifcountriesprofitmeasurementpracticescanrelativelyconsistent,maybemorebeneficialtotheirwork.Transnationalcorporationsneeds:Iftheaccountingstandardstoreachacertaindegreeofharmonization,multinationalcorporationswillberedu
7、cedtoadjustinternationalsubsidiarycompanyaccountingsystemdifficulty.Financialinformationcomparableenhancementmayalsocontributetotheevaluationofnationalsubsidiary'sfinancialconditionandresultsofoperations.Theinternationalcoordinationofaccountingandinforma
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