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一、会计准则国际化的内涵(一)会计准则国际协调的含义缪勒(Miller,1979)认为,“协调是一个过程,它将不同的会计实务整合到一个有序的框架之中,并产生协同的效果。”威尔逊(Wilson,1969)指出:“与标准化(Standardization)不同,协调意味着不同观点的调和。它是一种较标准化更为实际,也更讲求调解的方法,尤其是在前者意味着一国的会计实务必须为他国所接受的条件下。协调是增进信息的沟通,且以能够翻译和理解的方式来实现。”
I. The Connotation of Internationalization of Accounting Standards (I) The Meaning of International Harmonization of Accounting Standards According to Miller (1979), “coordination is a process that integrates different accounting practices into an orderly framework and Resulting in a synergistic effect. ”Wilson (1969) states:“ Unlike standardization, coordination means reconciling different perspectives.It is a more practical and more mediating approach than standardization, especially since Is the former means that under the condition that the accounting practice of a country must be accepted by other countries, coordination is to promote the communication of information and to realize it in a way that can be translated and understood. ”"