摘要
全面理解、准确把握财务报告的国际趋同,能有效维护投资者的知情权,促进国际资本市场健康发展,有利于提升中国企业的国际竞争力。
Fully understand and accurately grasp the international convergence of financial reporting,can effectively safeguard investor's right to know,to promote the healthy development of international capital markets,and this will help to enhance the international competitiveness of Chinese enterprises.
关键词
会计准则
财务报告
国际趋同
accounting standards
financial report
international convergence