analysis of international accounting standards china(分析中国国际会计准则)

analysis of international accounting standards china(分析中国国际会计准则)

ID:12505206

大小:38.00 KB

页数:14页

时间:2018-07-17

analysis of international accounting standards china(分析中国国际会计准则)_第1页
analysis of international accounting standards china(分析中国国际会计准则)_第2页
analysis of international accounting standards china(分析中国国际会计准则)_第3页
analysis of international accounting standards china(分析中国国际会计准则)_第4页
analysis of international accounting standards china(分析中国国际会计准则)_第5页
资源描述:

《analysis of international accounting standards china(分析中国国际会计准则)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库

1、AnalysisofinternationalaccountingstandardsChinaAbstract:Theinternationalizationofaccountingstandardsisaglobaltrend,andiscloselyrelatedtothedevelopmentofnationaleconomy,reflectedin:thepromotionofmacroeconomicgrowth,acceleratethedevelopmentofsocialproductivity,andpromo

2、tecapitalmarketdevelopment,etc.Theauthoroftheinternationalaccountingstandardsintheworldwithinthescopeofresearch,foundin128countriesaroundtheworld,thereare67clearlyrequiresalldomesticlistedcompaniesmustuseinternationalaccountingstandards,tothetotalnumberofcountriesaro

3、undtheworldformorethanhalfofinternationalaccountingstandardshasbeentheUnitedStatesattention,theEU’ssupport,Asiancountrieshavefollowedsuitbyinternationalaccountingstandards,analysisofChina’sproblemsintheprocess,putforwardspecificproposals.Keywords:economicinternationa

4、lizationofaccountingstandards14Intoday’sworld,withthedevelopmentofeconomicglobalization,theprocessofinternationalizationofcapitalmarketsdeepen,internationaltrade,multinationalcompanieshasrisendramatically,makingtheinternationalaccountingstandardshasbecomeatrend.Accou

5、ntingisasocialscience,accountingstandardsdevelopmentandnationaleconomicdevelopmentarecloselyrelated.First,theinternationalizationofaccountingstandardsandtherelationshipbetweeneconomicdevelopmentAccountingstandardsisaguidingprincipleforthespecificationofaccounting(inp

6、articularfinancialaccounting),thedevelopmentofaccountingsystems,etc.accountingstandardsandspecificationsbehindthefiguresreflecttheadjustmentofinterestsamongthevariousinterestgroupsintherelationship,influencethepatternofdistributionofbenefits,withthenationalregulation

7、sandpolicies,areapoliticalgameprocess.internationalizationofaccountingstandardsistoeliminateorreducethevariouscountriesandregions,thedifferencesbetweenaccountingstandards,increasecommongroundbetweenthem,sothatgraduallyIFRS14(InternationalFinancialReportingStandards,r

8、eferredtoasIFRS)areconsistent,sothatthefinancialinformationprovidedwithcomparableinternationally.Of.Internationalaccountingstandard

当前文档最多预览五页,下载文档查看全文

此文档下载收益归作者所有

当前文档最多预览五页,下载文档查看全文
温馨提示:
1. 部分包含数学公式或PPT动画的文件,查看预览时可能会显示错乱或异常,文件下载后无此问题,请放心下载。
2. 本文档由用户上传,版权归属用户,天天文库负责整理代发布。如果您对本文档版权有争议请及时联系客服。
3. 下载前请仔细阅读文档内容,确认文档内容符合您的需求后进行下载,若出现内容与标题不符可向本站投诉处理。
4. 下载文档时可能由于网络波动等原因无法下载或下载错误,付费完成后未能成功下载的用户请联系客服处理。