透视会计准则趋同过程中的差异

文中趋同为与国际准则同化的过程;国际准则高屋建瓴;我国准则建设进展重大,趋同纵深有度,实质上已经同化,其差异不可避免且将长期存在;主因由于准则环境不同而致,如公允价值运用的广泛性远不及IAS,特别是国际财务报告准则(IFRS)在我国会计准则中没有涉及。中国准则与国际准则同化之路任重而道远。本文重比差异略述同化,以期指导实践事半功倍。

A Probe into the Differences of the Accounting Standard in Its Convergent Process

Convergence in the article refers to the process of assimilation into the International Standards, which operates from a strategically advantageous position. Great progress has been made in constructing the standard in our country. Its convergence has depth, in essence it has been assimilated; however,its alienation is inevitable and will exist for the long run, which results from the different environments for standard. For instance, the fair value has not been extensively used as the IAS is; particularly the International Report Standards (IFRS) have not been touched upon in our country' s accounting standards. Though with a promising future, there is a long way to go for China' s standards converging into the International Standards. The article stresses less on assimilation than on alienation so as to get twice the result with half the effort in practice.