On the difficulty of international accounting standards
[Abstract] in the world trend towards globalization and international norms and the Committee's efforts, the global uniform enforcement of accounting standards seems inevitable in the long run trend. However, from the point of view, the international accounting standards has not yet been launched in most countries, including their country's compliance with the implementation of international accounting standards from various countries also face cultural, and so many problems. International Accounting Standards Board long way to go!
[Keywords:] International Accounting Standards; globalization; IASC; IASB
Since the 20th century, 70 years, the world trend of increasing Economic integration, with the globalization of capital markets, the internationalization of the accounting professional organizations and other international organizations, establishment and, increasingly calling for a corresponding set of international accounting standards. Since the 20th century, 90 years with the international practice of accounting in our country has become an important topic, while in practice, also the building of China's accounting standards, in close contact (for example, has released the 13 specific accounting standards with international accounting standards have great correlation, and the issuing B shares and overseas listed companies to international accounting standards to be followed by the preparation of financial reports, etc.). We believe that the study of international accounting standards should focus on its feasibility rather than their own, this article intends to focus on the Development of international accounting standards and implementation of difficult to make a.
First, an international provider of accounting standards
Under the trend of economic globalization, the world economy and a variety of systems suited to the place of the long-term and far-reaching...