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会计准则等效的经济和政治利益透视 被引量:1

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摘要 本文通过介绍欧盟与加拿大、韩国和印度会计准则暂时性等效或等效协议的签订,分析了欧盟与上述三国的区域经济和政治合作,剖析了会计准则国际等效的根本动因——经济和政治利益,为我国及其他国家在会计准则国际等效过程中更好地维护国家利益提供理论指导和实践指导。
出处 《中国管理信息化》 2012年第15期2-3,共2页 China Management Informationization
基金 国家自然科学基金项目(71162015)
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  • 2EC Commission, Contact Committee, 1996 ,An Examination of the Conformity Between the International Accounting Standards and the European Accounting Directives, EC Commission, p. 3.
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  • 5EC Commission, 2002b, Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting Standards , EC Commission.
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  • 9Pricewaterhouse Coopers, 2002, Europe and International Financial Reporting Standards 2005: Your Questions Answered, Pricewaterhouse Coopers, p. 4.

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