IFRS全面采用對企業(yè)的沖擊與影響
發(fā)布時(shí)間：2019-06-15 21:03
【摘要】：正會(huì)計(jì)準(zhǔn)則國際趨同已成為一個(gè)國家經(jīng)濟(jì)發(fā)展和經(jīng)濟(jì)全球化的必然選擇。而目前會(huì)計(jì)國際化的特征已不再是單純地縮小本國會(huì)計(jì)準(zhǔn)則和IFRS之間的差異,而是對上市公司等一定的企業(yè)要求完全的采用,即直接應(yīng)用IFRS的勢頭越來越明晰。原來一直堅(jiān)持趨同而非全面采用IFRS的美國、日本、中國等少數(shù)幾個(gè)國家在2008年以后相
[Abstract]:The international convergence of positive accounting standards has become an inevitable choice for a country's economic development and economic globalization. At present, the characteristic of accounting internationalization is no longer simply to narrow the difference between domestic accounting standards and IFRS, but to fully adopt certain enterprises such as listed companies, that is, the momentum of direct application of IFRS is becoming more and more clear. The United States, Japan, China and a small number of countries, such as the United States, Japan, China, and so on, which have always insisted on convergence rather than full adoption of IFRS, have been in the post-2008 phase.
【作者單位】： 廣東金融學(xué)院;
【分類號】：F233
，
本文編號：2500516
[Abstract]:The international convergence of positive accounting standards has become an inevitable choice for a country's economic development and economic globalization. At present, the characteristic of accounting internationalization is no longer simply to narrow the difference between domestic accounting standards and IFRS, but to fully adopt certain enterprises such as listed companies, that is, the momentum of direct application of IFRS is becoming more and more clear. The United States, Japan, China and a small number of countries, such as the United States, Japan, China, and so on, which have always insisted on convergence rather than full adoption of IFRS, have been in the post-2008 phase.
【作者單位】： 廣東金融學(xué)院;
【分類號】：F233
，
本文編號：2500516
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