摘要
欧盟正式决定上市公司财务报告采纳国际会计准则后,采取了一系列有效措施积极推进会计准则国际趋同,包括实行双层认可机制、推行等效认可标准、利用专业机构实施监督以及积极参与国际合作等。这些措施,对于我国会计准则国际趋同具有重要借鉴意义。
After EU decided to adopt IAS in 2002,EU has taken a series of actions to promote the international convergence of accounting standards.These actions include endorsement mechanism,harmonization of IAS32 and IAS39,equivalent accounting standards,supervision by professional institution,international cooperation and communion and so on.These actions give a revelation for the international convergence and development of accounting standards of China.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2008年第1期45-50,共6页
Journal of Zhongnan University of Economics and Law
基金
国家自然科学基金项目"会计规范全球协调与趋同中的根本性问题研究"(70672115)
关键词
欧盟经验
会计国际趋同
会计准则
EU
International Convergence of Accounting Standard
Accounting Standard
