Chapter 4 actions by iasc this chapter analyzes the actions taken by iasc to tackle the problems in promoting harmonization of accounting standards 第4章對國際會計準(zhǔn)則委員會應(yīng)對之策的分析本章主要考察iasc在面對會計準(zhǔn)則國際化難題時所主要采取的對策。
The harmonization of accounting standards has become inevitable with the development of global economy . systematic theories have been developed for the harmonization of accounting standards 在21世紀(jì)的今天,全球經(jīng)濟一體化已成為不可逆轉(zhuǎn)的趨勢,會計準(zhǔn)則的國際化成為了各國不可回避的現(xiàn)實問題。
The harmonization of accounting standards has become inevitable with the development of global economy . systematic theories have been developed for the harmonization of accounting standards 在21世紀(jì)的今天,全球經(jīng)濟一體化已成為不可逆轉(zhuǎn)的趨勢,會計準(zhǔn)則的國際化成為了各國不可回避的現(xiàn)實問題。
For this reason, this paper analyses the differences between the accounting standards of our country and the international financial reporting standards ( ifrs ) . this article is based on information disclosure of b-share market in china and the process of international harmonization of accounting standards in china, and other researchers " research literature, and provides a detailed analysis and study . the whole article will be spread out in two dimensions, including the difference between profits after taxation of the dual annual reports and the value-relevance of the annual reports 本文立足于我國b股市場信息披露的要求以及我國會計改革的發(fā)展歷程,在對以前學(xué)者研究文獻(xiàn)整理的基礎(chǔ)上,對會計準(zhǔn)則國際化效應(yīng)的狀況做實證研究,研究樣本選取2001?2004年深滬兩市的b股上市公司,并且分別從凈利潤差異分析與會計信息含量的比較兩個方面研究。
International accounting standards committee ( iasc ), national accounting standards setters, and security regulators have made efforts to promote harmonization of accounting standards . an increasing number of multinational corporations prepare their financial statements based on international accounting standards ( ias ), established by iasc . ias has been accepted by capital markets in many countries now 關(guān)于會計準(zhǔn)則的國際化,目前理論上已有較為系統(tǒng)的研究,在實踐中國際會計準(zhǔn)則委員會(iasc)和各國會計準(zhǔn)則制定和證券監(jiān)管機構(gòu)進(jìn)行了多方面的有益嘗試,越來越多的跨國公司和國際資本市場也采用了國際會計準(zhǔn)則。