澳大利亚会计国际化进程及其启示

Abstract

自2005年开始,澳大利亚国内报告实体开始采用国际财务报告准则(IFRS),由此,澳大利亚的会计国际化进程宣告完成。本文通过回顾澳大利亚会计改革与发展历程,剖析其与IFRS趋同的内在动因,并审视澳大利亚政治、经济、立法等宏观背景对其会计国际化进程的深远影响,以期对我国的会计国际趋同提供借鉴。

The reporting entities in Australia have been required to employ International Financial Reporting Standards (IFRS) since 2005, and it is pronounced that the accounting internationalization in Australia has accomplished. In order to provide some useful inspirations for the accounting international harmonization of China, this paper retrospects the accounting reformation and development experience of Australia, analyses deeply the essential reasons of its convergence with IFRS, and tries to survey the far-reaching impacts of its political, economic and legislative environment on accounting internationalization.