从新加坡会计准则谈我国会计准则的国际协调
On the Internationalization of Accounting Standards of China --Seeing from the Singapore FRS
Abstract
本文简要介绍了新加坡会计准则的制定、颁布和实施的情况,新加坡会计准则的特点以及新加坡在会计国际协调方面的做法,试图提出适合于解决我国的会计国际协调问题的方法。 In this paper , I introduced something about the drafting ,publishing and implementing of the FRS of Singapore , the characteristic of Singapore FRS and the internationalization of Singapore FRS .In this way ,I try to find the way of the internationalization of the Accounting Standards of China.