国际会计组织相关资料.pptxVIP

Supranational organizations;Catalog;International Accounting Harmonization;;;Transnational corporations needs:If the accounting standards to reach a certain degree of harmonization, multinational corporations will be reduced to adjust international subsidiary company accounting system difficulty . Financial information comparable enhancement may also contribute to the evaluation of national subsidiary s financial condition and results of operations. The international coordination of accounting and information disclosure standardization will contribute to the elimination of transnational corporation and host country domestic companies by unequal competition between Developing management accounting machine needs:For international harmonization of accounting standards, the establishment of international accounting standards, in favor of developing countries to build their own accounting standards, help to promote the economic development of these countries. ;International Accounting Coordination meaning From four levels of understanding coordination;Coordination: flexible and open, it is a regulation of country accounting for differences in the process, with the coordination of the progress, national differences will shrink and disappear in some aspects. The comparability of information:As long as users of financial statements not to an error in the premise of the decision-making analysis and use information that is comparable, it is comparable. Comparability of information used to explain the accounting harmonization. ;The international coordination of function and performance;;Coordination of United Nations involvement in international accounting.;4.May 11, 1979, the United Nations has set up accounting and reporting standards Ad Hoc Intergovernmental Working Group of Experts. And the group published a report briefly describes the various regional organizations and international organizations to promote harmonization of