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目前,在推进会计标准“国际性协调化”过程中,正在产生一个越来越明显的问题,就是各国的会计制度在其理论框架尤其是制度框架方面,相互间表现出很大的差异性。这种差异性在英美型会计制度和德国型会计制度之间尤为突出,并且表现在各国会计制度的所有领域。
At present, an increasingly obvious problem is emerging in advancing the accounting standard “international coordination ” that the accounting systems of various countries show great differences from each other in terms of their theoretical framework and institutional framework in particular Sex. This difference is particularly prominent between the Anglo-American accounting system and the German-based accounting system and is reflected in all areas of accounting systems in all countries.