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世间很难找到一件完美的事物,但我们不能因为他们的不完美而拒绝接受。精彩纷呈的2003年转瞬间过去了。回首2003年的会计界,不能不提10月29日在上海国家会计学院举行的“第五届SNAI经济论坛”。毫无疑问,国际会计准则理事会主席大卫·泰迪在论坛做的题为“国际会计准则:2005及其趋同”的报告在国内业界引起了不小的反响。泰迪在报告中表示,“从2005年起,欧盟将实行统一的会计准则,目
The world is hard to find a perfect thing, but we can not refuse to accept because of their imperfections. The colorful 2003 instant passed. Looking back on the accounting profession in 2003, we can not but mention the 5th SNAI Economic Forum held on October 29 at the Shanghai National Accounting Institute. There is no doubt that the report by the International Accounting Standards Board Chairman David Teddy at the forum titled ”IAS: 2005 and Its Convergence“ has aroused great repercussions in the domestic industry. Teddy said in the report, ”From 2005, the EU will implement a unified accounting standards, head