国际会计的协调及未来发展●李若山编译一、前言随着国际资本市场的形成及发展，随着各国证券业务的日趋国际化，在过去的几十年中，人们对国际会计的协调和减少全球会计差异越来越感兴趣。由于政治、历史、文化、经济等多重因素的影响，世界各国在会计方法、程序及结构上... Coordination and Future Development of International Accounting ● Li Ruoshan Compilation I. Introduction With the formation and development of international capital markets, with the increasingly internationalization of the securities business in various countries, the coordination and reduction of international accounting in the past few decades Increasingly global accounting differences are of interest. Due to the influence of multiple factors such as politics, history, culture and economy, all countries in the world are in the accounting methods, procedures and structures ...