会计准则国际化与规范化（Internationalization and standardization of accounting standards）.docVIP

会计准则国际化与规范化（Internationalization and standardization of accounting standards） Globalization of accounting standards Non uniformity of Accounting Standards Internationalization With the development of economic globalization and international capital market integration, the internationalization of accounting standards has become a trend and trend. However, at present, academia has not reached a consensus on the internationalization of accounting standards. There are 3 representative views: first, internationalization is mutual exchange and communication between countries, and by seeking differences among countries, seeking common ground while reserving differences, so as to better promote international exchanges. Second, within the scope of possible, as much as possible to reduce differences between countries, through certain means to seek common content agreed to promote international coordination. The objective is to seek common features of countries, minimize differences among countries, eliminate unnecessary differences and achieve international comparability and homogeneity. Thirdly, the implementation of globalization and unification. From the perspective of the integration of global capital markets in the future, the differences between countries will be completely eliminated. The formulation of international accounting standards The internationalization of accounting standards is the inevitable result of the development of economic globalization and the international accounting standards formulated by the who, the content is more reflected the United States (or Britain and other developed countries) the accounting standards, or reflect the needs of the developing countries is particularly important. If the contents of the international accounting standards more is the embodiment of the Anglo American countries accounting standards, then, is the movement the Anglo American countries, the internationalization of accounting standards in this benefit; on the contr