探索欧盟会计标准国际趋同过程与借鉴（Exploring the international convergence process of European Accounting Standards and its reference）.docVIP

探索欧盟会计标准国际趋同过程与借鉴（Exploring the international convergence process of European Accounting Standards and its reference） F85 Exploring the international convergence process of European Accounting Standards and its reference [Abstract] The international convergence of EU accounting standards has undergone a process from internal coordination to the adoption of ifrs. As a result of the differences among Member States, the results of the internal coordination by the company law are not satisfactory. Convergence is not achieved until international financial reporting standards are adopted. [Key words] EU; accounting standards; international convergence I. Introduction At present, the international convergence of accounting standards is the trend of the times. According to the statistics we included in the BvD global financial database of 41813 listed companies, a total of 7935 listed companies in the last fiscal year of the strict adoption of international financial reporting standards (IFRS) disclosure of financial information, accounting for about 19%; another 3411 companies with IFRS disclosure of financial information, accounting for about 8%. The firm employs 7935 IFRS companies in 107 countries and all major stock exchanges. The U.S. financial accounting standards (GAAP) of the country accounted for about 20%, among them, there are 98.96% companies registered in the United States, only 1.04% of companies registered in other countries or regions, and there is a considerable part of the so-called tax havens, such as the Cayman Islands, Marshall islands. In addition, from the stock exchange, these companies using American accounting standards are trading in NYSE, NASDAQ or other OTC markets in the United states. Clearly, IFRS is being used more widely. According to the EU resolution 1606th / 2002, the listed company by IFRS in January 1, 2005, for the market in the United States and the United States by the GAAP more than 400 listed companies in the EU, and the company