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首页> 外文期刊>Journal of Governance and Regulation >International accounting frameworks: The convergence of corporate financial statements
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International accounting frameworks: The convergence of corporate financial statements

机译：国际会计框架：公司财务报表的趋同

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Globalization and the gradual opening of financial frontiers have acted as an imperative in having homogeneity in the reporting frameworks and the financial statements of the entities in public and private sectors both nationally and internationally. The on-going global financial crisis, as well as the lack of investors’ confidence in stock markets, has increased the necessity of a common approach in accounting standards. Certified Public Accountants (CPA’s) from 7 different European countries took part in the present study, whose purpose was to identify the main differences between the two most used accounting standards, the IFRS and the US GAAP. Quantitative research revealed that there are differences in both the balance sheet presentation of debt and classification of D. Tax assets/liabilities, as well as the presentation of extraordinary items in the income statements. The research concludes the developments and the governance of existing reporting frameworks over the last decade, from which conclusions are drawn, and future studies towards the convergence are suggested.
机译：全球化和金融疆界的逐步开放对于在国内和国际上使公共和私营部门的实体的报告框架和财务报表具有同质性至关重要。持续的全球金融危机以及投资者对股票市场缺乏信心，增加了采用通用会计准则的必要性。来自7个不同欧洲国家的注册会计师（CPA）参加了本研究，其目的是确定两种最常用的会计准则（IFRS和US GAAP）之间的主要差异。定量研究表明，资产负债表中债务和D.税收资产/负债的分类以及损益表中特殊项目的呈现都存在差异。该研究总结了过去十年中现有报告框架的发展和治理，从中得出了结论，并提出了朝着趋同的方向进行的未来研究。

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