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美国和欧盟是推动会计准则国际化的主要动力。它们的国际化进程以及在国际化进程中碰到的困难和做法对我国新会计准则的实施有一定的借鉴意义
The United States and the European Union are the main motivators for promoting the internationalization of accounting standards. Their internationalization process and the difficulties and practices encountered in the process of internationalization have some reference to the implementation of China’s new accounting standards