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引言 本文主要讨论主体国家把国际会计准则运用于本国会计实践时其作用的局限性。我们认为,国际会计准则的作用十分有限,其主要作用在于为股票上市公司的报表提供可比性,却无法提供有利于主体国政府进行会计控
Introduction This article mainly discusses the limitations of the role of the host countries in applying IAS to their own accounting practices. In our opinion, the role of IAS is very limited. The main function of IAS is to provide comparability for the statements of stock listed companies, but it is not able to provide a solution to the problems of accounting control