我国会计准则与国际会计准则的差异分析

To Analyse on the Differences Between China's Accounting Standards and International Accounting Standards

我国新颁布的会计准则与国际会计准则相比,顺应了国际化的要求,体现了一种趋同趋势。但需要明确的是,我国的会计准则是依据我国的政治、经济、文化等特定的综合因素而制定的,与国际会计准则相比存在着一些差异;因此有必要对存货准则、合并问题、借款费用以及政府补助准则等方面的差异进行分析。

the new accounting standards conform to the international requirements and will go to consistent with international accounting standards, compared with international accounting standards. But to be clear that China＇s accounting standards are enacted based on China＇s politics, economics, culture and other factors, and there are some differences compared with the international accounting standards. So it is necessary to make a research on the differences of the inventory standard, merger, borrowing costs and government compensation.