中日韩会计准则实现互动

• 出 处: 齐鲁珠坛
• 发表日期: 2005年05期
• 关键词: 会计准则制定 中国会计准则 基本会计准则 准则制定机构 国际准则 金融资产转移 财务报表列报 资产确认 资产减值 会计基础

中日韩三国日前在西安明确表示将积极支持会计的国际趋同,并支持国际会计准则理事会为实现制定一套高质量的、全球公认的会计准则的最终目标所作的努力。中日韩三国围绕会计准则制定的最新进展情况,对于会计国际趋同的基本态度、具体措施以及面临的问题等展开了广泛深入的讨论?

Recently, the three countries, Japan and South Korea, made it clear in Xian that they will actively support the international convergence of accounting and support the efforts made by the IASB to achieve the ultimate goal of establishing a set of high-quality, globally accepted accounting standards. China, Japan and South Korea focused on the latest developments in accounting standards and conducted extensive and in-depth discussions on the basic attitudes toward international convergence in accounting, concrete measures and problems they face.