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根据凯恩斯D.(2007)说,国际财务报告准则实现测量使会计从企业与欧盟公平和正确的。他们试图使价值标准由国际会计准则委员会(国际会计准则理事会)。IASB保持发展IFRS更完整的公允价值会计。另一层意思爱泼斯坦博士(2010),国际财务报告准则制定的一套会计准则的国际会计准则委员会,正在成为全球标准的准备全球上市公司的财务报表。总部位于伦敦的国际会计准则委员会是一个独立的组织,联合王国。

现在一天,超过120个国家要求上市公司按照国际财务报告准则的报告,因为欧盟(EU)公告要求使用国际财务报告准则在2005年1月开始。因此,许多公司正在与欧盟的贸易证券或者做一些业务,他们需要遵循这个规范在追求IFRS和准备统一财务报表合并与欧洲。它发送一个直接影响许多国家有必要接受IFRS和采用国家标准与欧盟的要求。

国际财务报告准则的目的

现在,当我们做业务,我们将做一个全球化。这意味着我们需要接触世界各地的人们。因此,很难理解财务报表的不同国家,因为他们将会有自己的会计准则。IFRS的主要目的想现在会计信息的真实和公平的观点,因为如果会计信息是真实和公允的财务报告必须提供良好的质量和可靠的。另一个目的是IFRS愿国际标准作为一个全球标准,这将有助于投资者跨境贸易。

According to Cairns D. (2007) he said that International Financial Report Standards are implementing to measurement to make Accounting fair and true by corporate with the European Union. They try to make value-based standards by IASB (International Accounting Standards Board). IASB is keep develop IFRS to be more full fair value accounting. Another meaning from Dr. Epstein (2010), IFRS are a set of accounting standards developed by the IASB that is becoming the global standard for the preparation of public company around the world about a financial statements. The IASB is an independent organization based in London, United Kingdom.

Now a day, more than 120 countries have required public companies to follow IFRS for present a report because European Union (EU) was announcement a require to use IFRS at the beginning in January 2005. Therefore, many companies are trade securities or do some business with EU, they need to follow this regulates by prepare their unification financial statement in pursue IFRS and incorporate with European. It send a directly affect too many countries have imperative to accept IFRS and adopt with their national standards to match with EU has requirement.

国际财务报告准则的目的——The purpose of IFRS

In a present, when we do the business, we will do as a globalization. It means that we need to contact with people around the world. Therefore, it is difficult to understand financial statement of difference countries because they will have their own accounting principles. The main purpose of IFRS would like to present the true and fair view of accounting information because if information of accounting is true and fair so that the financial report will have to provide a good quality and reliable. Another purpose is IFRS would like to make international standard as a global standard, it will help for trade cross-border investors. IFRS is provide information to investors for decision making, better understanding of accounting, easier for comparisons and present financial statement in the same basic as its foreign competitors.

为什么我们需要国际财务报表准则呢?——Why we need the IFRS?

Before we have IFRS, we was used GAAP (Generally Accepted Accounting Principles). GAAP was responsible for set a standards, procedures and accounting rules for recording in financial report and statement by the United States. GAAP was helped for better financial decisions and the economy run more efficiently. The United States has very confidence in GAAP that is the best standard accounting and financial report in the world. Therefore, United Stated demand every countries 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。