论国际会计准则货币计量观念的改进——IAS21改进项目启用功能货币对我国的启示

On Improvement in Currency Measurement Concepts of IAS:Suggestions of Functional Currency of IAS21 Improvement Programme to China

通过探讨国际会计准则改进项目中提出的功能货币的概念,分析了该概念的隐含意义以及在外币财务报表折算中的作用,同时指出我国外币报表折算方法与国际上的差距,并对改进外币报表折算方法提出了建议。

By discussing the concept of functional currency proposed in IAS21 improvement program, the paper analyzed its hidden meaning and the functions in conversion of financial report forms of foreign currency. The author also pointed out the difference of conversion of financial report forms for foreign currency between China and the world. At last, the suggestions to improve conversion of financial report forms for foreign currency will be given to us.