会计准则执行差异评价方法探析

Analysis of the Evaluation Method of the Differences of Accounting Standards Implementation

会计准则差异包括规范差异和执行差异。在我国会计准则与国际会计准则日渐趋同(规范差异逐渐减少)的背景下,对于执行差异的评价是衡量会计准则实质趋同效果的重要方面。文章对会计准则执行差异的评价方法进行了述评,并比较了各种方法之间的差异,以期为会计准则执行差异的评价提供方法支持。

Differences between accounting standards include standard and implementation differences.In the context of Chinese accounting standards and international accounting standards convergence,the evaluation of implementation becomes the important aspects of measuring the level of real convergence of different accounting standards.This paper discussed difference evaluation methods of implementation of accounting standards and conduct comparisons among these methods to aim to provide support for the evaluation of implementation accounting standards.