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ou meng ren ke guo ji hui ji zhun ze cheng xu tou shi
Author(s): 
Pages: 51-52
Year: Issue:  8
Journal: Finance and Accounting Monthly

Keyword:  欧盟国际会计准则程序;
Abstract: 为最大限度地保证成员国的利益,也为了更好地推行国际会计准则,欧盟建立了严格的国际会计准则双层认可程序。该程序具有双层认可、民主性、广泛性和专业性等特点。我国在实施会计国际化过程中,可结合自身情况,积极借鉴,以建立起具有中国特色的国际会计准则认可机制。
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