会计准则 中英文对照分析.docVIP

随着经济全球化的迅猛发展,会计国际化不断取得重大进展,到2005年,所有欧盟的上市公司必须使用国际会计准则。当月,证券委员会国际组织又通过对IASC的核心准则的审核,并正式建议其所有成员要求跨国筹资和上市的公司采用该核心准则进行财务信息揭示。 With the rapid development of economic globalization, the international accounting make significant progress continually .Since the reorganization of the International Accounting Standards Committee (IASC) as the International Accounting Standards Board (IASB) since April 2001 , and declared that the development of international accounting standards, significantly speeding up the international convergence of accounting standards worldwide. In 2005 will have 91 cumulative co