论文部分内容阅读
2000年12月,国际“五大”会计师事务所发布了一份关于2000年度的世界公认会计准则研究报告(GAAP2000)(以下简称报告)。该报告对53个国家和地区的公认会计准则(包括有关会计的法律、准则、制度、规定、惯例等,以下简称本国准则)与62个有关国际会计准则主要问题的调查比较,揭示了世界上主要国家和地区(以下简称国家)的会计准则与国际会计准则(IAS)的最新差异情况。
December 2000, the international “Big Five ” accounting firm issued a 2000 annual world accounting standards study (GAAP2000) (hereinafter referred to as the report). The report compares well-established accounting standards in 53 countries (including national accounting standards, standards, rules, practices, etc., hereafter referred to as “national standards”) and 62 major questions concerning IAS, The latest differences between the accounting standards of major countries and regions (hereinafter referred to as countries) and International Accounting Standards (IAS).