中国会计准则与国际计准则的比较2013.docVIP

摘要： 随着全球经济一体化，会计作为一种通用的商业语言在世界经济舞台上扮演了越来越重要的角色。我国会计准则的国际协调问题也成为近年来会计理论界及实务界研究的热门话题。由于国际会计准则在很大程度上反映了会计准则在国际范围的协调成果并已在全球范围内获得广泛的接受，因此本文以国际会计准则与中国会计准则的比较作为对我国会计准则国际协调问题深入研究的切入点。 关键字：中国会计准则 国际会计准则 比较 存货 资产 Abstract With the global economy, accounting for a common business language in the world economic stage has played an increasingly important role. Chinas international harmonization of accounting standards has become in recent years, accounting theory and practice in the study of the hot topic. As the International Accounting Standards Accounting Standards in large part reflects the ran