论文部分内容阅读
1973年,会计界成立了一个国际会计准则委员会,这显示了其卓越的远见。当时很少有人预料到未来资本市场和商业国际化以及技术上的发展,但会计界预见到了。现在,这些发展已使国际会计准则委员会的工作变得极为重要,该委员会也已成为制定会计准则领域的一支重要力量,甚至是最为重要的力量。过去两年中,国际会计准则委员会理事会在为未来重大项目作计划和剔除一些与其使命不符的活动方面花费了大量的时间。由于资金短缺,它还制定了保证足够资金供给和节省资财的计划。现在,它必须在既遵照适当的程序又保证准则质量的同时,满足对其工作速度的要求。与任何追求卓越的组织一样,国际会计准则委员会对自己的任务有一个清晰的蓝图,这就是国际会计准则的建立、推广以及企业财务报告的改进和协调。于是,委员会理事会放弃了某些工作,过去这些工作被认为是国际会计准则委员会的职责。从现在开始,国际会计准则委
In 1973, the accounting community formed an International Accounting Standards Board, which shows its superior vision. Few expected to see the future internationalization of capital markets and commerce, as well as technological developments, but the accounting profession foresaw it. These developments have now made the IASB’s work extremely important and have become an important and even the most important force in the development of accounting standards. In the past two years, the IASC Council has spent a considerable amount of time planning for major future projects and excluding some activities that are inconsistent with their mission. Because of the shortage of funds, it also has plans to ensure adequate funding and savings. It must now meet the requirements for its speed of operation while following the appropriate procedures and ensuring the quality of the norms. Like any organization that pursues excellence, the IASB has a clear blueprint for its task, which is the establishment and promotion of international accounting standards as well as the improvement and coordination of corporate financial reporting. As a result, the Board of Directors abandoned some of the work that in the past was considered to be the IASC’s responsibility. From now on, IASC