论文部分内容阅读
随着世界经济一体化和资本市场全球化发展,国际资本市场日益壮大,跨国兼并日益频繁,加上97亚洲金融风暴爆发后,各国对加强会计监管、提高财务信息质量的要求更为迫切,会计准则国际化趋同的步伐不断加快。本文试从中国会计准则和国际会计准则之间的异同阐述国际会计准则对中国银行业的影响。
With the globalization of the world economy and the globalization of capital markets, the growing international capital markets and the ever-increasing cross-border mergers and acquisitions and the outbreak of the Asian financial crisis in 1997 have made it more urgent for all countries to step up their efforts in accounting supervision and improve the quality of financial information. Accounting The pace of convergence of international standards continues to accelerate. This paper tries to illustrate the impact of IAS on China’s banking industry based on the similarities and differences between Chinese accounting standards and international accounting standards.