随着经济全球化、跨国公司和国际资本市场的发展,国际会计准则IFRS已逐渐被越来越多的国家采用。截至目前,全球已有超过115个国家要求或计划要求当地企业直接采用国际会计准则编制财务报告。我国的经济一直发展稳定,同时国家声望和在国际上的地位也越来越高,若在全球化的激烈竞争中保持稳定发展并具有竞争优势,就需要理解国际会计准则的应用,加强国内外企业财务准则和财务报告的对比。所以本文的重点就是对国际会计准则进行现状分析,并对其的发展趋势进行展望。 With the development of economic globalization, transnational corporations and international capital markets, the international accounting standard IFRS has been gradually adopted by more and more countries. To date, more than 115 countries worldwide have demanded or plan to require local enterprises to adopt IAS directly for the preparation of financial reports. China’s economy has been developing steadily. At the same time, its national prestige and its status in the world are getting higher and higher. If we maintain stable development and have a competitive advantage in the fierce competition of globalization, we need to understand the application of international accounting standards Comparison of corporate financial standards and financial reports. Therefore, the focus of this article is to analyze the status quo of international accounting standards and to forecast their development trend.