浅议美国会计准则与国际会计准则的协调

Discussions about the Harmonization of U.S.GAAP and IAS

会计准则国际化是未来会计准则的发展方向,在这种环境下美国积极推进与国际会计准则的协调并取得了阶段性的成果。通过分析现阶段FASB和IASB为会计准则协调所花费的努力,我们可以预计未来US GAAP与IFRS之间的差异将会越来越小,有助于制定适用于国内公司和跨国公司财务报告的高质量、可比的会计准则,并为我国会计准则的国际协调提供一些启示。

Internationalization of accounting standards is the future direction of the development of accounting standards. The United States is actively promoting the coordination with the International Accounting Standards under these circumstances and has achieved progressive productions. By analyzing the efforts currently being expended by the FASB and the IASB, we can expect that the differences between US G/LAP and IFRS will be contracted in the future, which will facilitate the establishment of a high quality, compatible accounting standards that could be used for both domestic and crossborder financial reporting, and also offers some clues for international harmonization of China＇s accounting standards.