The liberalization and globalization policies adopted by most of the countries have transformed the products and services from local standards to global ones and reduced the world into a global one.
As amongst these trends a recognized trend has been the acceptance of The International Financial reporting Standards (IFRS).
IAS/IFRS is a single set of high quality, global accounting standards. International Financial Reporting Standards comprise of:
- International Financial Reporting Standards (IFRS)
- International Accounting Standards (IAS)
- Interpretations from the International Financial Reporting Interpretations Committee (IFRIC)
- Standing Interpretations Committee (SIC)
Besides this, there is a “Framework for the Preparation and Presentation of Financial Statements”, which describes the principles underlying the IFRS.
In order to increase transparency as well to compare financial information across countries it has become mandatory for companies to adopt IFRS. IFRS was implemented by many countries and most of them had converged their national GAAP to IFRS. Throughout the world more than 100 countries have adopted the system, and this includes the 27 European Union states. The European Union adopted the guideline of IFRS in June 2002 which made it mandatory for all the 27 countries of European Union to adopt a consolidated financial statement in accordance with IFRS.
大多数国家所采用的自由化和全球化的政策已经改变了产品和服务的地方标准和减少全球的世界变成一个地球人。
因为在这些趋势的一个公认的趋势一直是国际财务报告准则（IFRS）验收。
国际会计准则/国际财务报告准则是单一的一套高品质，全球会计准则。国际财务报告准则包括：
国际财务报告准则（IFRS）
国际会计准则（IAS）
解释从国际财务报告诠释委员会（诠释）
常设解释委员会（SiC）
除此之外，还有一个“框架的编制和呈报财务报表”，描述了相关的国际财务报告准则的原则。
为了提高透明度，以及比较不同国家的金融信息已成为强制性的公司采用国际财务报告准则。国际财务报告准则是由许多国家，他们中的大多数都集中他们的国家会计准则国际财务报告准则的实施。在全世界100多个国家所采用的系统，其中包括27个欧洲联盟国家。欧洲联盟采纳IFRS 2002六月，强制要求所有27个欧盟国家采取按照国际财务报告准则的合并财务报表准则。
