国际会计组织相关资料英文版).ppt

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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