随着经济全球化的发展,近年来,国际会计协调的步伐也在不断加快,越来越多的国家已加入到了采用国际财务报告准则的行列中。我们知道,到2005年,要求本国公司采用国际财务报告准则编制财务报告的国家将达到65个,但是中国未在其中。作为目前世界上吸引国 With the development of economic globalization, in recent years, the pace of international accounting coordination is also accelerating. More and more countries have joined the ranks of adopting IFRS. We know that by 2005, there will be 65 countries that require their companies to prepare financial reports using IFRS, but China is not there. As the current attraction in the world