国际会计准则的特点王建新以协调各国会计规则（惯例）和加强各国会计信息可比性为目的的国际会计准则，对促进经济发展，为发展中国家提供会计模式起到了巨大的作用。现将其主要特点归纳如下，以供我国会计理论和实践工作者了解和借鉴．一、国际会计准则的非强制性。国际... Characteristics of International Accounting Standards Wang Jianxin International accounting standards for the purpose of coordinating the accounting rules (conventions) of various countries and for enhancing the comparability of accounting information of all countries play a huge role in promoting economic development and providing accounting modes for developing countries. Now its main features are summarized as follows, for our accounting theory and practice workers to understand and learn from. First, the non-mandatory international accounting standards. International ...