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2004•Journal of Zhengzhou Institute of TechnologyRequires access

Analysis of the Trend in Internationalization of Accounting Standards

Xia Yu-zhang

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Abstract

Accounting standards play an important role in the accounting theory system. With the acceleration of the economic globalization, accounting, as a commonly used international commercial language, is becoming more and more important in the course of the economic globalization. This paper first deeply analyzes the inevitability, feasibility and the obstacles in accounting internationalization. Then it puts forward some countermeasures in internationalization of accounting standards.

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Accounting standards play an important role in the accounting theory system. With the acceleration of the economic globalization, accounting, as a commonly used international commercial language, is becoming more and more important in the course of the economic globalization. This paper first deeply analyzes the inevitability, feasibility and the obstacles in accounting internationalization. Then it puts forward some countermeasures in internationalization of accounting standards.

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Available abstract

Accounting standards play an important role in the accounting theory system. With the acceleration of the economic globalization, accounting, as a commonly used international commercial language, is becoming more and more important in the course of the economic globalization. This paper first deeply analyzes the inevitability, feasibility and the obstacles in accounting internationalization. Then it puts forward some countermeasures in internationalization of accounting standards.

Key concepts: Internationalization, Globalization, Accounting, Economic globalization, Accounting information system, Business, Economics, International trade

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