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欧盟采纳国际财务报告准则引发的思考 被引量:3

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摘要 本文通过深入分析欧盟采纳国际财务报告准则的原因及产生的效应,得出了以下结论:在当今国际环境下,我们应该立足于自身的会计环境和国家利益进行博弈选择,主动参与国际会计准则的制定工作,积极推进我国会计准则的国际化进程。
作者 孔宁宁
出处 《财会月刊(中)》 2007年第7期92-94,共3页 finance and accounting monthly
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  • 1杨顺华,杨海濒,沃夫冈.米勒.欧盟会计国际化进程与启示[J].财经理论与实践,2004,25(6):63-66. 被引量:6
  • 2汪祥耀,邓川.主权国家会计准则与国际财务报告准则趋同的经验及启示——以澳大利亚为例[J].会计研究,2005(1):25-29. 被引量:37
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  • 7Franois Aubert and Gary Grudnitski. The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe, Journal of International Financial Management & Accounting[J]. 2010, 22(1): 1-26.
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  • 10Shiheng Wang and Michael Welker. Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe, Journal of Accounting Research[J]. 2011, 49(1): 257-307.

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