0会计的国际化.pptx

国际财务报准则的发展 ——会计准则的国际趋同;经济全球化和会计准则的国际趋同 ;IASC;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际会计准则制定机构组织结构图 ;国际财务报告准则的发展 ——会计准则的国际趋同;Convergence of accounting standards;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;Use of IFRSs Is Widespread!;Use of IFRSs Is Widespread!;Why Global Standards?;Why Global Standards?;Use of IFRSs by Listed Entities;Asia-Pacific: Nearly word-for-word convergence: Australia, New Zealand, Hong Kong Modifications, time lags, some not adopted: Singapore, Thailand,Malaysia, Philippines, China Own standards: Japan (convergence program), Taiwan 2011 planned: India, Korea;Use of IFRSs by Listed Entities;Use of IFRSs by Listed Entities;Chinese Accounting Standards;Chinese Accounting Standards;Chinese Accounting Standards;Accounting Standards Evolution in China;Accounting Standards Evolution in China;Completely revised since 2001; The issuance of Unified Accounting System; Abandon fair value accounting; Readopt actual cost; Put restrictiveness on earnings; From earning to capital surplus; Internationalization; From 2007 all listed corporations in China must use new CAS which is convergence with IFRS; ;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;国际???务报告准则的发展 ——会计准则的国际趋同;国际财务报告准则的发展 ——会计准则的国际趋同;CAS与IFRS/IAS的趋同;CAS与IFRS/IAS的趋同;CAS与IFRS/IAS的趋同;MOF issues official Interpretation of CASs #2;Challenge for China;Developing such expertise is neither an easy nor a particularly rapid procedure. It requires huge upheavals not just from accountants but everyone in the financial market from bankers to investors, and also a firms’ non-financial workers such as human resources and ma