摘要:这篇论文讲的是国际会计协调化。会计起着很重要的角色。全球经济发展和竞争需要国际会计协调化。紧接着讲了国际会计协调化的起源,协调的定义,国际会计协调委员会,建立强大的管理体系,以促进协调化。
umption they need, although it is possible for these islands to produce some of the goods by themselves. (Iqbal, 2002)
We could easily find it out through the phenomenon of the established organizations by different countries, which includes the World Trade Organization (WTO), the 27-member European Union (EU), and the North American Free Trade Agreement (NAFTA).
Globalization is not a sport for one country to gain and a loss in another, in accordance with one speech given by the CEO of Swiss-Swedish conglomerate Asea Brown Baveri (ABB) which runs in 140 nations through 1100 supplementaries and has 180,000 members of staff, “it is best for good things to happen everywhere.” (Iqbal, 2002)
“International accounting is defined as accounting for international transactions, comparisons of accounting principles in different countries, harmonization of diverse accounting standards worldwide, and accounting information for the management and control of global operations. This definition includes financial managerial, tax, auditing, and other areas of accounting. Additionally, it takes into account broader conceptual issues involving contrasts among different accounting standards as well as harmonization of diverse accounting principles throughout the world.” (Iqbal, 2002, Pg #4)
With the help of uniformity of accounting standards, the proposed transactions can be expressed in specific terms of a monetary unit of measurement and permits establishment of controls by which plans and budgets can be measured in the same discipline.
International Accounting Harmonization
It is not a easy way to establish the international accounting standards, but it is requested by the markets. The efficient flow of goods, capital, and resources between countries need that accounting system to be formulated as one procedure and accepted by most of the countries.
Origins of International Accounting Harmonization
After the Second World War, international trade and investment grew speedily in a period of time between 1950 and 1965 with the value of total exterior funds travels growing by a factor of between three and four. By the late 1960s, America and Britain became the larger multinationals by collecting and accounting a great number of stocks in the foreign direct investments. However, Japanese and German companies had become important overseas investors while Switzerland, the Netherlands and other countries like these who gave small domestic economies got rather more noteworthy revenues from their foreign direct investment than they did in the United States and the United Kingdom. In 1967, a chief French reporter whose name was Jean-Jacques Servan-Schreiber cautioned Europe that mounting American investment would take over its economy in a widely read book, which said “American companies would take over European companies, setting up European headquarters, capitalizing on the flexible organizations and openness to innovation, and empowering the subsidiaries to engage in cross-border trade with far greater ease than their European counterparts.” ( Camfferman, 2007)
Definition of Harmonization
According to the survey on the
history about the international harmonization above, we could easily recognize the real meaning of t
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