[精选]国际会计组织相关资料(英文版)

SupranationalorganizationsTeammembers:陈晨陈钰陈曦程晨张圣楠郝琳琳顾瑞龙严光勇刘宜品王子剑周彦engagedinaccountingharmonizationCatalog1.InternationalAccountingHarmonization2.Committedtointernationalaccountingharmonizationofinternationalorganizations:InternationalAccountingStandardsCommitteeOrganizationforeconomiccooperationanddevelopmentInternationalorganizationofSecuritiesCommissionsInternationalFederationofAccountantsUnitsdNationsInternationalAccountingHarmonizationTheneedforinternationalcoordinationInternationalAccountingCoordinationmeaningTheinternationalcoordinationoffunctionandperformanceTheneedforinternationalcoordination（sixpoints）Internationalinvestmentneeds:Intheinternationalcapitalmarket,capitalproviderrequirementsforinternationalharmonizationofaccounting,soaccordingtocomparablefinancialinformationtomakethebestdecisionofinvestmentorloandecision.Internationalfinancingneeds:Theinternationalcoordinationofaccountingforcountriesintheinternationalcapitalmarketforfinancingactivitiesofenterprisesisalsoverybeneficial.Coordinationcansavetheseenterprise'sfinancingcost.TheneedforinternationalcoordinationInternationalaccountingfirmsneeds:Theseinstitutionsininternationalauditorengageinotherinternationalaccountingbusinessalsohopedthattheaccountingpracticeinmanycountriesthedifferencenarrowsstagebystage,soastoimprovetheauditonthebasisofunity,improvethequalityofauditandotherbusinessworklevel.Nationaltaxauthoritiesneeds:Ininvolvingforeignincometaxadministration,taxauthoritiesoftenduetodifferentnationalprofitmeasurementdifferenceintrouble,ifcountriesprofitmeasurementpracticescanrelativelyconsistent,maybemorebeneficialtotheirwork.Transnationalcorporationsneeds:Iftheaccountingstandardstoreachacertaindegreeofharmonization,multinationalcorporationswillbereducedtoadjustinternationalsubsidiarycompanyaccountingsystemdifficulty.Financialinformationcomparableenhancementmayalsocontributetotheevaluationofnationalsubsidiary'sfinancialconditionandresultsofoperations.TheinternationalcoordinationofaccountingandinformationdisclosurestandardizationwillcontributetotheeliminationoftransnationalcorporationandhostcountrydomesticcompaniesbyunequalcompetitionbetweenDevelopingmanagementaccountingmachineneeds:Forinternationalharmonizationofaccountingstandards,theestablishmentofinternationalaccountingstandards,infavorofdevelopingcountriestobuildtheirownaccountingstandards,helptopromotetheeconomicdevelopmentofthesecountries.TheneedforinternationalcoordinationInternationalAccountingCoordinationmeaningFromfourlevelsofunderstandingcoordinationStandardized(unity):meansrequiredtoperformverystrict,choicerangeofverysmall,eveninallcasestoperformasinglerulesorguidelines.Convergence:Towardsconvergencecanbeunderstoodastheunityoftheproximityofstandardization.Nationalaccountingpracticesthroughtheformulationofinternationalaccountingstandardsandimplementationofthegrowing"convergence",andultimatelyachieve"unification"ofthetarget.Coordination:flexibleandopen,itisaregulationofcountryaccountingfordifferencesintheprocess,withthecoordinationoftheprogress,nationaldifferenceswillshrinkanddisappearinsomeaspects.Thecomparabilityofinformation:Aslongasusersoffinancialstatementsnottoanerrorinthepremiseofthedecision-makinganalysisanduseinformationthatiscomparable,itiscomparable.Comparabilityofinformationusedtoexplaintheaccountingharmonization.InternationalAccountingCoordinationmeaningFromfourlevelsofunderstandingcoordinationTheinternationalcoordinationoffunctionandperformanceCoordinationfunction1.Coordinationcontributetoconductinternationaltradeandeconomiccooperationactivities;2.Coordinationtopromotethefinancialstatementscomparable;3.Coordinationishelpfulfortransnationalinvestment,andhelpmultinationalcompaniesconsolidatedstatements.CoordinaterepresentationThenationalstandardsandinternationalstandardsharmonization-longtermgoals.Internationalmonetarymarket,capitalmarketonthedisclosureofinformationcoordination--thegoalinthenearfuture.UnitedNationsTheUnitedNationsisasovereigncountrybyaninternationalorganization.OnOctober24,1945inCaliforniaSanFranciscoeffectonthedateofsigningofthecharteroftheUnitedNationsmarkstheUnitedNationswasofficiallyestablished.Inbeforethesecondworldwar,thereisasimilartotheorganizationoftheUnitedNationsinternationalunion,usuallyyoucanthinkisthepredecessoroftheUnitedNations.TheUnitedNationsforallacceptthecharteroftheUnitedNationsandtoperformtheobligationoftheobligationsofthe"peace-lovingnation"open.2011becauseoftherepublicofsouthSudanindependenceandwasthe65thUnitedNationsgeneralassemblyunanimouslyadoptedaresolution,theUnitedNationsfromtheoriginal192memberstates,increasedto193.CoordinationofUnitedNationsinvolvementininternationalaccounting.1.1972establishedtheCommissiononTransnationalCorporationsandtheCentreonTransnationalCorporations2.1973,UNSecretary-GeneraloftheEconomicandSocialCouncilresolutiontoappointagroupofeminentpersons,setupaworkinggroupforthestudyofmultinationalcorporationsoneconomicdevelopmentandinternationalrelations.3.1976,UNSecretary-Generalappointedundertheresolutionestablishedthe"GroupofExpertsonInternationalStandardsofAccountingandReportingl.4.May11,1979,theUnitedNationshassetupaccountingandreportingstandardsAdHocIntergovernmentalWorkingGroupofExperts.Andthegrouppublishedareportbrieflydescribesthevariousregionalorganizationsandinternationalorganizationstopromoteharmonizationofaccountingreportingefforts,thattheneedforcoordination.5.TheUnitedNationsacceptedtherecommendationsoftheAdHocWorkingGrouptoseektoachieveinternationalharmonizationofaccountingstandardsthatalong-termgoal.OrganizationforEconomicCooperationandDevelopmentFounded:itspredecessorwas1948AprilbyWesternEuropeancountriesinParistheestablishmentoftheorganizationforEuropeanEconomiccooperation.InDecember14,1960,Canada,theUnitedStatesandEuropeanEconomicCooperationOrganizationmembersandatotalof20countriessignedtheConvention,decidedtosetupanorganizationforeconomiccooperationanddevelopment.IntheConventiontogettherequirednumberofmembersofParliament'sapproval,theorganizationforeconomiccooperationanddevelopmentinParisinSeptember30,1961wasformallyestablished,referredtoastheOECDortheoecd.OECDAndAccountingHarmonizationOECDfordevelopmentofinternationalbusiness,thedevelopmentofcooperationbetweencountries,andsolvetheproblemofnationalandtransnationalcorporationbetweenthevariousproblems.Therefore,itisalsoactivelyinvolvedintheactivitiesofaccountingcoordination.Organizationforeconomiccooperationanddevelopmentistheinternationalaccountingstandardscommitteeadvisoryworkinggroupoftheobserver.OECDAndAccountingHarmonizationIn1976JuneOECDannouncedthe"oninternationalinvestmentandmultinationalcompanydeclarationdeclaration",astheattachmentbehavioroftransnationalcorporationandputforwarda"guide",thisguidetomultinationalcompaniesinthefieldsofcorporateevents(includinginformationdisclosure)mustfollowthespecificationstobesystematic.InternationalorganizationofSecuritiesCommissionsgeneralsituationIn1974establishedtheSecuritiesCommitteeoftheassociationofSouthamerica.Untilthenineteeneighties,withthesecuritiesandexchangethedevelopmentofglobalization,Europe,Asia,andSouthKorea,lawofsecuritiesinstitutionsin.1986annualmeetingwasrenamedtheinternationalorganizationofsecuritiescommissions.Thisorganizationisthenationalsecuritiesmanagementinformationbase,andafocusonseekingsecuritymanagementofinternationalcoordination.IOSCOmainlywiththeInternationalAccountingStandardsCommitteeandtheInternationalFederationofaccountantscooperation,participateininternationalaccountingstandardsandtheinternationalstandardsonauditingwork.IOSCOAndAccountingHarmonization1.In1989September,theIOSCOTechnicalCommitteeissued"ontheinternationalsecuritiesissuedsummaryreport"ittomakemoreenterprisescross-borderissuingandlistingofessential.AtthesametimewiththeIAScooperation2.Atthebeginningof1993,IOSCOandIASCwerereachedbyaIASCtodevelopasetofapplicabletoenterprises'transnationalissuingandlistingofthecoreprinciplesofpreliminaryagreement,inordertoimprovethequalityofaccountinginformationdisclosureoflistedcompaniesofmultinational.……InternationalFederationofAccountantsInternationalFederationofAccountants(InternationalFederatoinofAccounting,IFAC)isanoccupationbydifferentcountriesaccountingorganizationconsistingofnon-profit,non-governmentalandnon-politicalorganization,registeredinGeneva,isheadquarteredinNewYork,itrepresentstheemployedinpublicservice(PublicPractice)andinbusiness,thepublicsectorandtheDepartmentofeducationforaccountants.IFACANDAccountingHarmonizationTheinternationalaccountingfederationwasestablishedinOctober1977.IntheCengJianLibeforetheestablishmentofaninternationalaccountingprofessionalcoordinationcommission,sofirstintroducetheinternationalaccountingprofessionalcoordinationcommission.InOctober1972,thetenthinternationalaccountingconferenceheldinAustralianSydney,approvedtheestablishmentoftheinternationalaccountingprofessionalcoordinationcommission.Itsbasicobjectiveistopromoteinternationalwithinthescopeoftheaccountingcoordination.In1973June,fromAustralia,Canada,France,FederalGermany,Japan,Mexico,Holland,Britain,theUnitedStates16occupationaccountantgroupsetupinLondon,theinternationalaccountingstandardsboard(IASC).Atpresent,itsmembershiphasgrowntoinclude104National143accountingoccupationorganization.Sofar,IASChasreleased39oninternationalaccountingstandards,andpublishedaseriesof"draft".ThroughtheeffortofIASC,theinternationalaccountingstandardsincreasinglyperfectandgetallthesupportandrecognitionofaccountingprofession.InternationalaccountingstandardscommitteeTHANKYOU