IFRS全面采用对企业的冲击与影响
发布时间：2019-06-15 21:03
【摘要】：正会计准则国际趋同已成为一个国家经济发展和经济全球化的必然选择。而目前会计国际化的特征已不再是单纯地缩小本国会计准则和IFRS之间的差异,而是对上市公司等一定的企业要求完全的采用,即直接应用IFRS的势头越来越明晰。原来一直坚持趋同而非全面采用IFRS的美国、日本、中国等少数几个国家在2008年以后相
[Abstract]:The international convergence of positive accounting standards has become an inevitable choice for a country's economic development and economic globalization. At present, the characteristic of accounting internationalization is no longer simply to narrow the difference between domestic accounting standards and IFRS, but to fully adopt certain enterprises such as listed companies, that is, the momentum of direct application of IFRS is becoming more and more clear. The United States, Japan, China and a small number of countries, such as the United States, Japan, China, and so on, which have always insisted on convergence rather than full adoption of IFRS, have been in the post-2008 phase.
【作者单位】： 广东金融学院;
【分类号】：F233
，
本文编号：2500516
[Abstract]:The international convergence of positive accounting standards has become an inevitable choice for a country's economic development and economic globalization. At present, the characteristic of accounting internationalization is no longer simply to narrow the difference between domestic accounting standards and IFRS, but to fully adopt certain enterprises such as listed companies, that is, the momentum of direct application of IFRS is becoming more and more clear. The United States, Japan, China and a small number of countries, such as the United States, Japan, China, and so on, which have always insisted on convergence rather than full adoption of IFRS, have been in the post-2008 phase.
【作者单位】： 广东金融学院;
【分类号】：F233
，
本文编号：2500516
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