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国际会计趋同

会计可以为决策者在经济决策中提供有用的信息。决策者从各种来源中同时使用定性和定量信息。也许你最熟悉的一个经济单位的定义是一个商业组织,那么在你的头脑中最重要的人一定是首席执行官或者是部门经理,但你无法忽略在公司有一个很必要的角色，那就是会计。会计能帮助决策者满足他们的信息需求,为他们提供有用的材料,旨在帮助他们在管理商业和经济活动中选择一个有逻辑性的选项。会计提供的信息往往是形式的报告,基于经济活动和事件的事实。不同的国家有制定有用财务信息标准的不同方法,这使得跨国公司很难在其他国家的分支机构中管理他们。所以他们号召统一的会计标准,并采取措施实现会计准则的国际协调化。

全球经济发展和竞争需要国际会计协调化

我们生活在一个与其他国家在贸易、文化，交流和其他活动有联系的社会,这种联系的起源很早,截止到目前，有增无减。现今，国际商务、国际贸易日益与商品运输,服务,外资和商业交易密切联系。

International Accounting Harmonization

Accounting could provide useful information for decision makers to use in making economic decisions. The decision makers use both qualitative and quantitative information from various sources.Maybe the definition of an economy unit you are most familiar with is a business organization, and the most important person in your mind must be the CEO or some manager in one department, but you couldn’t ignore that there is a necessary role working in a cooperation - accountant, who can help decision makers meet their information needs, provide useful materials for them, aim at helping them to choose a logical option in the management of business and economic activities. The information provided by the accountant is often in the form of reports which are based on the facts from the economic activities and incidents of the unit. Different nation has different approaches to set standards to constitute useful financial information, which makes it difficult for multinational companies to manage their branches in other countries. So they call for uniformity of accounting standards, and take steps towards achieving international harmonization of accounting principles.

Global Economy & Competition Needs Harmonization in International Accounting

We are living in a society associated with other foreign countries in trade, culture, communication and other activities, rooted in ancient times, continuing unabated. International business, or international trade, is increasingly connected with the movement of goods, services, foreign express investment, and commercial transactions today.

The goods and services which can be produced with relative effectiveness should only be produced in that country, according to this classical economic theory, and be exported to other countries. In reply, a nation needs to bring in products and services that can be made with relative effectiveness in other nations. It is a good way to expand into international trade with the chance to sell abroad. This benefit has become conscious by people owing to the specializations that are caused by comparative advantages. (Flegm, 2004) Specialization in some manufactured goods may bring about no production of other products, so it is necessary for different countries to trade with each other. This is the quarrel presented by the classical theory of comparative advantage. By reason of comparative advantages, it is easy to recognize the reason why firms equip themselves to enter markets in other countries. Many islands, which are less developed in an industry, are completely dependent on international trade for most products they need, while they are good in tourism. There is more effectiveness in the industry of tourism which can provide more revenue for the islands to trade in items for cons