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国际会计是指从事超越国境的业务活动而进行的会计工作。国际会计是会计的一个最新发展领域,它代表会计的一个最新发展趋向,即会计方法和实务的国际化。国际会计的一个基本目的是要建立一套国际会计惯例和一套完整的国际会计标准。目前,已有几十个国家加入了国际会计联合会(IFAC)这个国际会计组织。由于我国近年来对外经济交往和贸易活动的日益增加,很有必要了解国际会计和国际会计组织的活动情况,特简括地介绍如下:
International accounting refers to the accounting activities carried out in the business activities beyond national boundaries. International accounting is one of the newest fields of accounting development. It represents one of the latest trends in accounting, namely the internationalization of accounting methods and practices. A basic purpose of international accounting is to establish a set of international accounting practices and a complete set of international accounting standards. So far, dozens of countries have joined the International Accounting Federation (IFAC), an international accounting organization. Due to the ever-increasing number of foreign economic exchanges and trade activities in our country in recent years, it is necessary to understand the activities of international accounting and international accounting organizations and briefly introduce the following: