会计准则国际趋同:欧盟经验及对中国的启示

International Convergence of Accounting Standards:the EU's Experiences and Revelation

欧盟正式决定上市公司财务报告采纳国际会计准则后,采取了一系列有效措施积极推进会计准则国际趋同,包括实行双层认可机制、推行等效认可标准、利用专业机构实施监督以及积极参与国际合作等。这些措施,对于我国会计准则国际趋同具有重要借鉴意义。

After EU decided to adopt IAS in 2002,EU has taken a series of actions to promote the international convergence of accounting standards.These actions include endorsement mechanism,harmonization of IAS32 and IAS39,equivalent accounting standards,supervision by professional institution,international cooperation and communion and so on.These actions give a revelation for the international convergence and development of accounting standards of China.