作　　者： ; ;

机构地区： 中山大学管理学院

出　　处： 《当代财经》 2009年第11期110-117,共8页

摘　　要： 文章回顾了IASC/IASB在推进会计准则国际趋同与等效过程中所经历的包含、比较、认可、采纳、趋同与等效几个阶段。在这一过程中,欧盟通过设定接受IFRS的认可程序,对IASB施加压力;美国FASB为了争取制定国际准则的话语权,也加强了与IASB的合作。为了应对不断推进的会计准则国际趋同,我国在IASC/IASB发展的各个阶段采取相应的措施,改进和完善会计准则体系。同时加强与各国合作,促进公平公正并符合发展中国家利益的会计准则国际趋同与等效机制的建立和完善,为新兴市场和转型经济国家做出了表率。 This paper critically reviews suc h stages as inclusion, comparison, recognition, acceptance, convergence and equivalence during the course of converging toward and equating with the international financial reporting standards by the IASC/IASB. During the course, by setting the accreditation procedures for acceptance of IFRS, European Union exerts pressure on the IASB; in order to fight for the right to speak in establishing international standards, the U.S. FASB has enhanced its co-operation with the IASB. In order to cope with the ever-promoted intemational accounting standards convergence, China has adopted a series of measures corresponding to each stage of the development of IASC/IASB, improving and perfecting the accounting standard system. Meanwhile, China has set a good example for the emerging markets and countries with transiting economies by strengthening the cooperation with every country and boosting the establishment and improvement of a fair and just mechanism concerning international convergence and equivalence of accounting standards which accords with the interests of the developing countries.

关 键 词： 会计准则 趋同 等效

领　　域： [经济管理] [经济管理]