摘要
分析了会计准则国际化的动因 ,介绍了国际会计准则委员会与美国财务会计准则委员会在制定国际会计准则问题上的争论 ,论证了国际社会对会计准则国际化的态度以及会计准则的应用环境 ,概括总结了我国在对待这一问题上的态度和措施。
The essay analyzes the needs of internationalization of Accounting Standards and gives an account of the debate between ISA and GAAP on the establishment of the standards. It also expounds the attitude of the international society to the internationalization of Accounting Standards and the application environment of the standards, and sums up the attitude and measures adopted by China in this respect.
出处
《山西财经大学学报》
北大核心
2002年第2期87-89,共3页
Journal of Shanxi University of Finance and Economics
