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近年来,经济发展导致融资竞争更加激烈,经济资源跨境流动愈加频繁,能够向潜在投资者提供可靠可比的财务报表的企业,更有可能吸引国内外的投资。联合国已成为其成员国就可靠和可比的公司报表问题交换意见和经验的重要论坛。2007年10月31日至11月1日,联合国贸易和发展会议在瑞士日内瓦召开了第24届国际会计和报告标准政府间专家工作组(ISAR)会议。会议的主题之一是国际财务报告准则(IFRS)具体实施中的国际经验。巴基斯坦、南非和土耳其三国代表分别以案例研究的形式介绍了本国实施IFRS以来的经验和教训。以下对此次会议的主要内容作一综述,以便大家更多地了解国际财务报告准则研究与实施中的一些情况。
In recent years, economic growth has led to fiercer financing competition and more frequent cross-border flow of economic resources. Enterprises that provide reliable and comparable financial statements to potential investors are more likely to attract domestic and foreign investments. The United Nations has become an important forum for its member States to exchange views and experience on reliable and comparable corporate statements. From October 31 to November 1, 2007, the United Nations Conference on Trade and Development convened the 24th ISAR meeting in Geneva, Switzerland, under the auspices of the International Accounting and Reporting Standards. One of the topics of the conference is international experience in the implementation of International Financial Reporting Standards (IFRSs). The representatives of Pakistan, South Africa and Turkey introduced their own experiences and lessons learned from implementing IFRS in the form of case studies respectively. The following is a summary of the main contents of this meeting so that you can learn more about some of the IFRS research and implementation.