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Studiesconductedbyaccountingandinvestmentfirmshavesuggestedthatinternationalaccountin... Studies conducted by accounting and investment firms have suggested that international accounting standards will enhance transparency and comparability, facilitate capital formation and European merger activity, and have a significant effect on certain performance evaluation metrics.
U.S. accounting standards are nonetheless universally considered to be the most stringent and of the highest quality. They provide the foundation for the reliability of U.S. financial markets. The seriousness of this presumption manifested itself when news of the corporate accounting scandals broke and the investing public quickly lost faith in the corporate reporting and governance model.
What to Do About IFRS
Perhaps the first step in preparing U.S. accountants for IFRS is education. It is imperative that accounting students be exposed to IFRS. This could be achieved by integrating the topic in current accounting curricula or by delivering a specific course in international accounting that includes IFRS. Accounting students could thus develop an appreciation and understanding of the differences between U.S. GAAP and IFRS. Accounting instructors could use cases dealing with international scenarios and could encourage students to consider internships and study-abroad programs. Additionally, symposia dealing with IFRS could be conducted jointly by members of the academic and business communities.
Accounting organizations could provide IFRS-specific continuing professional education programs. Such programs could open up opportunities for practitioners in the IFRS field.
Because of its adoption by the EU, IFRS is a question of when, not if, for U.S. accountants. Within a short period of time, financial statements prepared under IFRS will confront U.S. accountants. Practitioners will benefit the most from hands-on experience specifically dealing with international accounting issues.
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行的研究会计和投资公司认为,国际会计标准将提高透明度和可比性,促进资本形成和欧洲的并购活动,并有重大影响的某些性能评价指标。
美国的会计标准仍然普遍认为是最严格和最优质的。他们提供了基础的可靠性,美国金融市场。的严重性,这一推定消息时表现出来的公司会计丑闻爆发和投资大众的迅速失去信心的公司报告和公司治理模式。
如何对待国际财务报告准则
也许第一步准备为美国会计师财务报告准则是教育。至关重要的是,会计的学生接触到国际财务报告准则。这可能是实现整合专题现行会计课程或通过提供具体的课程,包括国际会计准则。会计学生因此可以建立一个赞赏和理解之间的差别美国公认会计准则和国际财务报告准则。教员可以利用会计处理国际案件的情况,可以鼓励学生考虑实习和留学计划。此外,专题讨论会处理准则可以进行联合成员的学术和商业界。
会计组织可以提供国际财务报告准则的具体专业继续教育计划。这些程序可以打开了机会的从业人员在国际财务报告准则领域。
因为它通过了欧盟,国际财务报告准则是一个问题的时候,没有的话,美国会计师。在很短的时间内,编制财务报表根据国际财务报告准则将面对美国会计师。从业者将受益最大的亲身体验专门处理国际会计问题。
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