國際會(huì)計(jì)組織

1、L/O/G/OSupranational organizationsTeam members:陳晨 陳鈺 陳曦 程晨張圣楠 郝琳琳 顧瑞龍 嚴(yán)光勇 劉宜品 王子劍 周彥engaged in accounting harmonizationCatalog1.International Accounting Harmonization2. Committed to international accounting harmonization of international organizations : International Accounting Standards Committee O

2、rganization for economic cooperation and development International organization of Securities Commissions International Federation of Accountants Unitsd NationsInternational Accounting Harmonization1.The need for international coordination2.International Accounting Coordination meaning3. The interna

3、tional coordination of function and performanceThe need for international coordination（six points）International investment needs:In the international capital market, capital provider requirements for international harmonization of accounting, so according to comparable financial information to make

4、the best decision of investment or loan decision.International financing needs:The international coordination of accounting for countries in the international capital market for financing activities of enterprises is also very beneficial. Coordination can save these enterprises financing cost.The ne

5、ed for international coordinationInternational accounting firms needs:These institutions in international audit or engage in other international accounting business also hoped that the accounting practice in many countries the difference narrows stage by stage, so as to improve the audit on the basi

6、s of unity, improve the quality of audit and other business work level.National tax authorities needs:In involving foreign income tax administration, tax authorities often due to different national profit measurement difference in trouble, if countries profit measurement practices can relatively con

7、sistent, may be more beneficial to their work.Transnational corporations needs:If the accounting standards to reach a certain degree of harmonization, multinational corporations will be reduced to adjust international subsidiary company accounting system difficulty . Financial information comparable

8、 enhancement may also contribute to the evaluation of national subsidiary s financial condition and results of operations. The international coordination of accounting and information disclosure standardization will contribute to the elimination of transnational corporation and host country domestic

9、 companies by unequal competition betweenDeveloping management accounting machine needs:For international harmonization of accounting standards, the establishment of international accounting standards, in favor of developing countries to build their own accounting standards, help to promote the econ

10、omic development of these countries.The need for international coordinationInternational Accounting Coordination meaning From four levels of understanding coordinationStandardized ( unity ): means required to perform very strict, choice range of very small, even in all cases to perform a single rule

11、s or guidelines.Convergence:Towards convergence can be understood as the unity of the proximity of standardization. National accounting practices through the formulation of international accounting standards and implementation of the growing convergence, and ultimately achieve unification of the tar

12、get.Coordination: flexible and open, it is a regulation of country accounting for differences in the process, with the coordination of the progress, national differences will shrink and disappear in some aspects.The comparability of information:As long as users of financial statements not to an erro

13、r in the premise of the decision-making analysis and use information that is comparable, it is comparable. Comparability of information used to explain the accounting harmonization.International Accounting Coordination meaning From four levels of understanding coordinationThe international coordinat

14、ion of function and performanceCoordination function1.Coordination contribute to conduct international trade and economic cooperation activities;2.Coordination to promote the financial statements comparable;3. Coordination is helpful for transnational investment, and help multinational companies con

15、solidated statements.Coordinate representationThe national standards and international standards harmonization - long term goals.International monetary market, capital market on the disclosure of information coordination - the goal in the near future. United NationsThe United Nations is a sovereign

16、country by an international organization. On October 24, 1945 in California San Francisco effect on the date of signing of the charter of the United Nations marks the United Nations was officially established. In before the second world war, there is a similar to the organization of the United Natio

17、ns international union, usually you can think is the predecessor of the United Nations. The United Nations for all accept the charter of the United Nations and to perform the obligation of the obligations of the peace-loving nation open. 2011 because of the republic of south Sudan independence and w

18、as the 65th United Nations general assembly unanimously adopted a resolution, the United Nations from the original 192 member states, increased to 193.Coordination of United Nations involvement in international accounting.1.1972 established the Commission on Transnational Corporations and the Centre

19、 on Transnational Corporations2. 1973, UN Secretary-General of the Economic and Social Council resolution to appoint a group of eminent persons, set up a working group for the study of multinational corporations on economic development and international relations.3. 1976, UN Secretary-General appoin

20、ted under the resolution established the Group of Experts on International Standards of Accounting and Reportingl.4.May 11, 1979, the United Nations has set up accounting and reporting standards Ad Hoc Intergovernmental Working Group of Experts. And the group published a report briefly describes the

21、 various regional organizations and international organizations to promote harmonization of accounting reporting efforts, that the need for coordination.5. The United Nations accepted the recommendations of the Ad Hoc Working Group to seek to achieve international harmonization of accounting standar

22、ds that a long-term goal.Organization for Economic Cooperation and Development Founded: its predecessor was 1948 April by Western European countries in Paris the establishment of the organization for European Economic cooperation. In December 14, 1960, Canada, the United States and European Economic

23、 Cooperation Organization members and a total of 20 countries signed the Convention, decided to set up an organization for economic cooperation and development. In the Convention to get the required number of members of Parliament s approval, the organization for economic cooperation and development

24、 in Paris in September 30, 1961 was formally established, referred to as the OECD or the oecd.OECD And Accounting HarmonizationOECD for development of international business, the development of cooperation between countries, and solve the problem of national and transnational corporation between the

25、 various problems. Therefore, it is also actively involved in the activities of accounting coordination. Organization for economic cooperation and development is the international accounting standards committee advisory working group of the observer.OECD And Accounting HarmonizationIn 1976 June OECD

26、 announced the on international investment and multinational company declaration declaration, as the attachment behavior of transnational corporation and put forward a guide, this guide to multinational companies in the fields of corporate events ( including information disclosure ) must follow the

27、specifications to be systematic.International organization of Securities Commissionsgeneral situation In 1974 established the Securities Committee of the association of South america. Until the nineteen eighties, with the securities and exchange the development of globalization, Europe, Asia, and So

28、uth Korea, law of securities institutions in. 1986 annual meeting was renamed the international organization of securities commissions. This organization is the national securities management information base, and a focus on seeking security management of international coordination. IOSCO mainly wit

29、h the International Accounting Standards Committee and the International Federation of accountants cooperation, participate in international accounting standards and the international standards on auditing work.IOSCO And Accounting Harmonization1.In 1989 September, the IOSCO Technical Committee issu

30、ed on the international securities issued summary report it to make more enterprises cross-border issuing and listing of essential. At the same time with the IAS cooperation2.At the beginning of 1993, IOSCO and IASC were reached by a IASC to develop a set of applicable to enterprises transnational i

31、ssuing and listing of the core principles of preliminary agreement, in order to improve the quality of accounting information disclosure of listed companies of multinational.International Federation of Accountants International Federation of Accountants ( International Federatoin of Accounting, IFAC

32、 ) is an occupation by different countries accounting organization consisting of non-profit, non-governmental and non-political organization, registered in Geneva, is headquartered in New York, it represents the employed in public service ( Public Practice ) and in business, the public sector and the Department of education for accountants.IFAC AND Accounting HarmonizationThe international accounting federation was established in October 1977. In the CengJianLi before the