国际财务报表准则(IFRS)导入方法的多样性——对欧盟,澳大利亚,美国,日本以及中国的考察

IFRS的导入方法存在多样性。但大致可以分为"趋同"和"采用"这两种方法。在110多个已经或即将导入IFRS的国家及地区当中以"采用方法"为主。但同为"采用"也存在完全或部分采用等区别。另一方面,使用"趋同方法"的代表性国家只有美国,日本及中国等国家。但在2009年后,美国及日本前后暗示了导入IFRS方法转变的可能性。因此,对于仍贯彻使用"趋同方法"的中国需要更广泛的关注。

There are various approaches on adoption of IFRS.The major two processes are 'convergence' and 'adoption'.In the 110 countries/areas which have adopted IFRs,adoption has been widely promoted.It should be noted that differences exist in the process of adoption,such as full or partial adoption and etc.On the contrary,only few countries used convergence process,USA,Japan and China.However,after 2009,USA,followed by Japan both implied the possibility for changes in the approaches of IFRs adoption.As a result,more attention should be paid on the convergence with IFRs in China.