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会计国际一体化势不可挡,特别是2002年10月,FASB与IASB签署了一份承诺共同制定适用于国内公司和跨国公司高质量的财务报告的谅解备忘录,希望能够到2005年消除IAS与GAAP之间的分歧之后,会计国际一体化势头更为明朗。欧盟已经明确表示在2005年接受IAS,最新对59个国家的调查显示,超过九成表示有意与《国际财务报告准则》接轨,而安然之后的美国也不得不放下高傲的头颅,与IASB合作的态度相当积极。在全球最有影响力的FASB与IASB采取合作态度使得会计国
In particular, in October 2002, the FASB and the IASB signed a memorandum of understanding promised to work together to produce high-quality financial reports for domestic and multinational corporations, hoping to eliminate the gap between IAS and GAAP by 2005 After the divergence of accounting, accounting for the momentum of international integration become clearer. The EU has made it clear that the IAS was accepted in 2005 and the latest survey of 59 countries shows that over 90% of the respondents said they intend to align with IFRS, and the United States after Enron had to put down its arrogant head in cooperation with the IASB Very positive attitude. In the world’s most influential FASB and IASB cooperation attitude that makes the accounting country