论文部分内容阅读
国际会计准则委员会(IASC)理事会于1997年7月8日至12日在北京召开。理事会16个成员和4个观察员的代表共70多人参加了会议。我国于今年5月加入国际会计师联合会(IFAC)和 IASC 后,被IASC 授予观察员身份,这次也派代表参加了会议。IASC 是一个独立的非官方国际会计组织,成立于1973年6月,其宗旨和目标是本着公众的利益,制定和发布财务报表时应遵循的会计准则,并推动其在世界范围内被接受和遵循;为改进和协调与财
The International Accounting Standards Board (IASC) Governing Council was held in Beijing from July 8 to 12, 1997. More than 70 representatives of 16 members and 4 observers attended the meeting. After I joined the International Federation of Accountants (IFAC) and the IASC in May this year, my country was granted observer status by the IASC. At this time, my delegation also attended the meeting. The IASC is an independent, unofficial international accounting organization founded in June 1973 with the purpose and objectives of accounting standards to be followed in the formulation and release of financial statements in the public interest and to promote their acceptance worldwide And follow; to improve and coordinate with Choi