會(huì)計(jì)國(guó)際協(xié)調(diào)與會(huì)計(jì)準(zhǔn)則全球趨同

關(guān)于國(guó)際協(xié)調(diào)，學(xué)者提出很多定義。這些定義涉及會(huì)計(jì)慣例、會(huì)計(jì)準(zhǔn)則、財(cái)務(wù)報(bào)告、財(cái)務(wù)信息和會(huì)計(jì)實(shí)務(wù)等概念。和概括這些定義，可以發(fā)現(xiàn)會(huì)計(jì)國(guó)際協(xié)調(diào)具有不同的范圍和層次。（為行文簡(jiǎn)便起見(jiàn)，本文將所有規(guī)范財(cái)務(wù)會(huì)計(jì)報(bào)告的規(guī)范，諸如一些國(guó)家的公司法、商法、證券法、會(huì)計(jì)準(zhǔn)則、會(huì)計(jì)制度等統(tǒng)稱(chēng)為會(huì)計(jì)準(zhǔn)則

【會(huì)計(jì)國(guó)際協(xié)調(diào)與會(huì)計(jì)準(zhǔn)則全球趨同】相關(guān)文章：

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