台湾《会计研究月刊》从总206期开始,新辟“国际会计准则解析系列”专栏。该专栏编辑者指出,在目前世界各先进国家相继宣布将与国际会计准则接轨之际,更加突显国际会计准则“财务报表编制与表达之架构”的重要性,本系列文章就其架构制定之目的、财务报表之目的、财务报表品质特 Taiwan “Accounting Research Monthly” from the total 206 period, the new “International Accounting Standards Analysis Series” column. The editor of this column pointed out that when all the advanced countries in the world successively announced their intention to become in line with IAS, the importance of the IAS “Framework for the Preparation and Expression of Financial Statements” will be further emphasized. This series of articles is intended for the purposes of its architecture , The purpose of the financial statements, financial statements of special quality