老挝商业银行国际会计准则趋同问题及对策研究-会计学专业论文.docx

AbstractIn Abstract In today’S continuous development of capital market economy era，the world economic integration trend of expanding，the economic cooperation between the countries more closely，the trade is increasing，which makes the international financial reporting standards(IFRS)brought to the attention of more and more countries．Wi也 the development of science and technology revolution，especially the application of the Internet is more and more popular，makes use of accounting information is more and more popular，is becoming more and more widely。Accounting information is all important factor in the financial system information，the fmancial system is one of the basic structure of the national economic development，improve the national fmancial system，and makes the country’S economic development．Therefore，in today’S world economy development SO rapidly，more needs to countries in financial criteria for compliance、析t11 intemational standards． Since the reform and opening，Laos has begun attaches great importance to the construction enterprise accounting system．1 979 Laos unified enterprise accounting system，and using the enterprise accounting method．Before 2008，Laos commercial bank accounting system doesn’t accord wim the requirement of intemational accounting，especially in terms of financial reporting standards documents compiling． But after 2008，due to the central bank also realized that Laos rule of commercial bank and the international accounting standards convergence of the seriousness of the problem，to the accounting system of commercial Banks adjust and modify，this work makes Laos commercial Banks of financial reporting standards closer and conform to the requirements of international financial reporting standards． Accounting department in 20 1 3 on behalf of Laos，the central bank issued the accounting department notice no．332，issued in 20 1 3 on July 2nd，inform Lao commercial Banks should prepare financial reports in accordance with intemational financia