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1、Supranational organizations,Team members:陈晨 陈钰 陈曦 程晨张圣楠 郝琳琳 顾瑞龙 严光勇 刘宜品 王子剑 周彦,engaged in,accounting harmonization,Catalog,1.International Accounting Harmonization 2. Committed to international accounting harmonization of international organizations : International Accounting Standards Committee Org
2、anization for economic cooperation and development International organization of Securities Commissions International Federation of Accountants Unitsd Nations,International Accounting Harmonization,The need for international coordination International Accounting Coordination meaning The internationa
3、l coordination of function and performance,The 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 the
4、 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 nee
5、d for international coordination,International 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 co
7、nsistent, 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 comparab
8、le 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 domest
9、ic companies by unequal competition between Developing 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 e
10、conomic development of these countries.,The need for international coordination,International Accounting Coordination meaning From four levels of understanding coordination,Standardized ( unity ): means required to perform very strict, choice range of very small, even in all cases to perform a singl
11、e rules 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“
12、 of the target.,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 n
13、ot to an error 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 coordination,The internat
14、ional coordination of function and performance,Coordination function 1.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 multinat
15、ional companies consolidated statements. Coordinate representation The 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 Nations,The United
16、Nations is a sovereign 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 Nations 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
