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会计是交流经济信息的商业语言。一国会计通常立足于本土需要,而非跨国交流需要。当跨国交流启动时,由于信息发送的差异和接收者对信息的理解、解释的差异,误解随之产生。这就是国际会计的核心问题。随着经济全球化,会计的跨国沟通、交流、协调日益受到世界的广泛关注,国际会计准则(IAS)也为越来越多的国家认可或遵循,并得到
Accounting is the business language of exchanging economic information. A country’s accounting is usually based on local needs, rather than the need for cross-border exchanges. When cross-border communication is started, misunderstandings arise due to the differences in the information sent and the recipient’s understanding and interpretation of the information. This is the core issue of international accounting. With the globalization of economy, transnational communication, exchange and coordination of accounting are gaining more and more attention in the world. IAS is also accepted or followed by more and more countries and obtained