随着经济全球化的迅猛发展,会计国际化不断取得重大进展。自2001年4月国际会计准则委员会(IASC) 改组为国际会计准则理事会(IASB) 并宣称制定“全球会计准则”以来, 会计准则国际趋同的步伐明显加快, 2005年全世界累计将有91个国家和地区允许或要求采用IFRS。2000年5月欧盟委员会宣布,到2005年,所有欧盟的上市公司必须使用国际会计准则。当月,证券委员会国际组织又通过对IASC 的核心准则的审核,并正式建议其所有成员要求跨国筹资和上市的公司采用该核心准则进行财务信息揭示。
With the rapid development of economic globalization, the international accounting make significant progress continually .Since the reorganization of the International Accounting Standards Committee (IASC) as the International Accounting Standards Board (IASB) since April 2001 , and declared that the development of international accounting standards, significantly speeding up the international convergence of accounting standards worldwide. In 2005 will have 91 cumulative countries and regions allow or require the use of IFRS. In May 2000, the European Commission announced that, all listed companies in the EU must use the International Accounting Standards till 2005. In the same month, the International Organization of Securities Commission examine the IASC's core standards, and formally recommended all of its members when cross-border financing and listed companies to reveal financial information to use the core standard.
Developed by the IASC, the promulgation and implementation of the core standards recognized by the International Organization of Securities Commission, means that as long as a company's financial statements follow the accounting requirements of their national and international accounting standards, or its own accounting standards in line with the international accounting standards, this company can listing in stock exchange around the world and don’t need restated its financial statements in which accepted the IASC core standards.
This is undoubtedly of great significance to reduce the cost of cross-border issuance of securities and the stock market, and improve the securities market efficiency and cross-border transparency and comparability of financial information. In short, due to the IASC has international representation and its criteria is simple, reduce implementation costs, except the capital markets of the United States, Canada and a few other countries cannot accept it, most of the other countries accept international accounting standards in varying degrees . Whether the effect or practical, IASC criteria are authoritative然而当各国试图将国际会计准则引入本国使用时, 都遇到了一个现实问题, 即如何将该准则与本国的政治、经济、