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会计财务是企业境外上市最为重要的部分,我们会一连两期讨论中国会计准则与国际会计准则及美国通用会计准则的差异及趋同。背景由于全球一体化促成经济全球化,国家催生出越来越多的跨国公司,而企业的发展及融资的需要,又催生出大量的企业在不同的资本市场上市。会计作为一种世界性的国际语言,是国际市场与国内市场之间的特殊桥梁。自我国于2007年元月元日开始在国内上市公司范围内执行一项基本会计准则
Accounting and finance is the most important part of an overseas listing of an enterprise. We will discuss the differences and convergence between PRC GAAP and IAS and GAAP in a row. Background As global integration leads to economic globalization, the state has created more and more multinational corporations. The development and financing needs of enterprises have led to the emergence of a large number of enterprises going public in different capital markets. As a worldwide international language, accounting is a special bridge between the international market and the domestic market. Since January 1, 2007, our country started to implement a basic accounting standard within the scope of domestic listed companies