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虽然IASB和FASB已经加强了在准则制定方面的协调和合作 ,但两个准则制定机构在最近颁布的有关权益基础薪酬会计处理规定上仍存在一定差异。本文分析了出台权益基础薪酬规定的背景 ,并简要总结了两者之间的差异 ;以此为基础 ,探讨IASB和FASB就准则差异所做的处理 ,及其展开的协调。最后就IASB和FASB的协调方式 ,对我国的准则国际协调提出了几点启示。
Although the IASB and the FASB have strengthened their coordination and cooperation in norm-setting, there are still some differences between the two norm-setting bodies in the recently enacted accounting rules on the basis of remuneration for equity. This article analyzes the background to the introduction of the rights-based compensation rules and briefly summarizes the differences between the two. Based on this, IASB and FASB are discussing the handling of the differences in standards and their coordination. At last, I put forward some enlightenments to the coordination of IASB and FASB on the international coordination of our country’s guidelines.