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本篇paper代写- International development of accounting standards讨论了会计准则的国际发展。会计准则的国际发展，势必会引起相关国家利益的不断变化，因会计准则的影响，各国家的各方利益分配会产生较大的影响，进而会计准则就影响到了国家的宏观经济。此外，会计准则作为国家利益的重要组成部分，其对国家宏观经济利益的发展影响，除了表现在国际的资本流动方面以外，还与跨国公司的利益变化密切相关。对于一般的国家而言，会计准则的国际发展采纳将为国家相关贸易经济利益分配带来较大的干预。本篇paper代写由51due代写平台整理，供大家参考阅读。

Since its introduction, international accounting standards have been widely recognized by international organizations, and with the continuous improvement of the authority of international accounting standards, world leaders have increasingly supported the development of international accounting standards. For example, the international organization of securities commission developed the core standard system in cooperation with the international accounting standards, and was recommended for use by the international organization of political power commission to the capital market of the United States and other countries around the world. With the continuous development of market economy, users of financial reports have an increasing demand for accounting information. The promulgation of international accounting standards has undoubtedly become an important driving force for the improvement of accounting work and the promulgation of accounting information in various countries.

From a macro perspective, the international development of accounting standards is bound to cause constant changes in the interests of relevant countries. Due to the impact of accounting standards, the distribution of interests of all parties in each country will have a greater impact, and then accounting standards will affect the country's macro-economy. In addition, accounting standards as an important part of national interests, its impact on the development of national macroeconomic interests, in addition to the international capital flows, but also closely related to the interests of transnational corporations. In terms of import and export trade and national economy, the international development of accounting standards has also led to the redistribution and adjustment of relevant interests. For general countries, the adoption of international development of accounting standards will bring greater interference to the distribution of relevant trade and economic interests of the country.

From the perspective of the international development of accounting standards, the international development of accounting standards has greatly improved the efficiency of international trade. In particular, some enterprises engaged in foreign trade need to obtain different financial reports from customers when conducting trade transactions, and evaluate the asset strength and risk status of customers by analyzing the financial reports. For the early accounting information, due to the lack of effective norms and unity, there are serious business language barriers to accounting practice information, and thus affect the business communication of enterprises. Since the international development of accounting standards, enterprises can communicate financial information and other information more smoothly, so that the evaluation of information and the optimization of resources have been better developed, thus improving the efficiency of international trade.

From international capital markets, the accelerating as the speed of international capital flows and capital supply and demand is higher and higher demand for financial situation, under the international accounting standards development, international securities regulators work effective compliance, thus guarantee for multinational company's financial report audit work more efficient. In addition, through the preparation of financial reports in accordance with international accounting standards, it also greatly reduces the listing cost of transnational securities issuance, which is of great significance to the global capitalization market and the capital markets of various countries.

From the perspective of the development of transnational corporations. In the early stage, when transnational corporations conduct business activities, they need to establish management systems, such as comparable accounting reports. Differences between accounting standards due to the different unit led to a multinational company internal report on the consolidation and analysis there are many obstacles, and makes the multinational business cost and improved handling fees, and under the international accounting standards development, multinational information conversion cost is greatly reduced, multinational information processing efficiency is also improved, makes the internal management of the multinational company work efficiency.

For accounting standards, its itself is has certain economic interests, when a country's accounting standards change, will inevitably lead to its domestic or international economic interests, redistribution of the problems of the economic interests of the country will also produce certain effect, so for the accounting standards for national development, acceptance of international accounting standards will undoubtedly need to adopt prudent, but with the development of international economy, also need to actively adopt international accounting standards, the following will shed light on the international accounting standards development in China:

Since the reform and opening up of China's accounting standards, China has been taking a positive attitude to promote the international coordination of China's accounting. In order to maximize the national interests, we also need to further strengthen the convergence with the international accounting standards formulated by accounting standards. Specific from the following aspects: first, improve our accounting standards formulation process. In recent years, iasb has faced numerous lobbying activities from different countries, regions and multinational companies. In particular, the acquisition of the international SFC triggered unprecedented lobbying. So in the country of international accounting standards? H coordination should give full play to the role of enterprises. In the process of formulating the new standards promulgated in 2006, the accounting department of the ministry of finance extensively solicited opinions from the business community, making the formulation of accounting standards more procedural and open, and making the formulation process of accounting standards more transparent. Secondly, the criteria for looking ahead take into account the possibility of international coordination. For the international coordination of accounting standards, it is necessary to have a strategic grasp of the stage of China's accounting standards formulation. In the process of formulating standards, it is clearly stipulated that the possibility of coordination with international accounting standards should be considered in the coordination between "prior" and international accounting standards. In this way, we can avoid both the absolute benefits and the high cost of "post-event" coordination, namely the cost of institutional change, in order to maintain our relative benefits. For example, in the new accounting standards, the concept of "fair value" commonly used in international accounting standards is widely cited.

In this article's research and discussion, the author of the international development of accounting standards interests of a simple analysis and discussion, in order to promote the international development of accounting standards through this article's research and discussion of in-depth understanding.

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