摘要
新会计准则颁布后,会计准则的国际趋同成为人们关注的焦点。笔者从会计准则国际趋同的含义出发,在阐述我国会计准则国际趋同的发展历程的基础之上,结合趋同中的特点和我国会计准则与国际会计准则的差异,分析了应对会计准则国际趋同的策略。
The international convergence of accounting standards has become the focus of people＇ s attention for the new accounting standards. This paper, starting from the meaning of the international convergence of accounting standards, describes our country＇ s development process of the convergence. On this basis, and combining the characteristics during the convergence and the difference between China＇ s convergence and IAS accounting standards,this paper makes a few suggestions for the convergence.
出处
《常熟理工学院学报》
2006年第5期41-43,共3页
Journal of Changshu Institute of Technology
关键词
会计准则
国际趋同
会计制度
accounting standards
international convergence
accounting system
