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金融危机背景下,会计理论界和实务界对建立全球统一的高质量会计准则达成共识,会计准则改革的步伐和各国会计准则国际趋同的进程不断加快。本文介绍了IASB与FASB金融工具联合改进项目的阶段性成果,以及我国金融工具会计准则国际趋同的现状,分析了金融工具会计准则国际趋同的影响及对我国的启示。
Under the background of financial crisis, accounting theory circles and practical circles have reached a consensus on establishing a uniform global high-quality accounting standard. The pace of accounting standards reform and the international convergence of accounting standards in various countries are accelerating. This article introduces the stage achievements of the joint improvement project of IASB and FASB financial instruments and the status quo of the international convergence of China’s financial instruments accounting standards. It analyzes the influence of the international convergence of financial instruments accounting standards and the enlightenment to our country.