国际会计组织

L/O/G/OSupranationalorganizationsTeammembers: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engagedinaccountingharmonizationCatalog1.InternationalAccountingHarmonization2.Committedtointernationalaccountingharmonizationofinternationalorganizations:InternationalAccountingStandardsCommitteeOrganizationforeconomiccooperationanddevelopmentInternationalorganizationofSecuritiesCommissionsInternationalFederationofAccountantsUnitsdNationsInternationalAccountingHarmonization1.Theneedforinternationalcoordination2.InternationalAccountingCoordinationmeaning3.TheinternationalcoordinationoffunctionandperformanceTheneedforinternationalcoordination（sixpoints）Internationalinvestmentneeds:Intheinternationalcapitalmarket,capitalproviderrequirementsforinternationalharmonizationofaccounting,soaccordingtocomparablefinancialinformationtomakethebestdecisionofinvestmentorloandecision.Internationalfinancingneeds:Theinternationalcoordinationofaccountingforcountriesintheinternationalcapitalmarketforfinancingactivitiesofenterprisesisalsoverybeneficial.Coordinationcansavetheseenterprise'sfinancingcost.TheneedforinternationalcoordinationInternationalaccountingfirmsneeds:Theseinstitutionsininternationalauditorengageinotherinternationalaccountingbusinessalsohopedthattheaccountingpracticeinmanycountriesthedifferencenarrowsstagebystage,soastoimprovetheauditonthebasisofunity,improvethequalityofauditandotherbusinessworklevel.Nationaltaxauthoritiesneeds:Ininvolvingforeignincometaxadministration,taxauthoritiesoftenduetodifferentnationalprofitmeasurementdifferenceintrouble,ifcountriesprofitmeasurementpracticescanrelativelyconsistent,maybemorebeneficialtotheirwork.Transnationalcorporationsneeds:Iftheaccountingstandardstoreachacertaindegreeofharmonization,multinationalcorporationswillbereducedtoadjustinternationalsubsidiarycompanyaccountingsystemdifficulty.Financialinformationcomparableenhancementmayalsocontributetotheevaluationofnationalsubsidiary'sfinancialconditionandresultsofoperations.TheinternationalcoordinationofaccountingandinformationdisclosurestandardizationwillcontributetotheeliminationoftransnationalcorporationandhostcountrydomesticcompaniesbyunequalcompetitionbetweenDevelopingmanagementaccountingmachineneeds:Forinternationalharmonizationofaccountingstandards,theestablishmentofinternationalaccountingstandards,infavorofdevelopingcountriestobuildtheirownaccountingstandards,helptopromotetheeconomicdevelopmentofthesecountries.TheneedforinternationalcoordinationInternationalAccountingCoordinationmeaningFromfourlevelsofunderstandingcoordinationStandardized(unity):meansrequiredtoperformverystrict,choicerangeofverysmall,eveninallcasestoperformasinglerulesorguidelines.Convergence:Towardsconvergencecanbeunderstoodastheunityoftheproximityofstandardization.Nationalaccountingpracticesthroughtheformulationofinternationalaccountingstandardsandimplementationofthegrowingconvergence,andultimatelyachieveunificationofthetarget.Coordination:flexibleandopen,itisaregulationofcountryaccountingfordifferencesintheprocess,withthecoordinationoftheprogress,nationaldifferenceswillshrinkanddisappearinsomeaspects.Thecomparabilityofinformation:Aslongasusersoffinancialstatementsnottoanerrorinthepremiseofthedecision-makinganalysisanduseinformationthatiscomparable,itiscomparable.Comparabilityofinformationusedtoexplaintheaccountingharmonization.InternationalAccountingCoordinationmeaningFromfourlevelsofunderstandingcoordinationTheinternationalcoordinationoffunctionandperformanceCoordinationfunction1.Coordinationcontributetoconductinternationaltradeandeconomiccooperationactivities;2.Coordinationtopromotethefinancialstatementscomparable;3.Coordinationishelpfulfortransnationalinvestment,andhelpmultinationalcompaniesconsolidatedstatements.CoordinaterepresentationThenationalstandardsandinternationalstandardsharmonization-longtermgoals.Internationalmonetarymarket,capitalmarketonthedisclosureofinformationcoordination--thegoalinthenearfuture.UnitedNationsTheUnitedNationsisasovereigncountrybyaninternationalorganization.OnOctober24,1945inCaliforniaSanFranciscoeffectonthedateofsigningofthecharteroftheUnitedNationsmarkstheUnitedNationswasofficiallyestablished.Inbeforethesecondworldwar,thereisasimilartotheorganizationoftheUnitedNationsinternationalunion,usuallyyoucanthinkisthepredecessoroftheUnitedNations.TheUnitedNationsforallacceptthecharteroftheUnitedNationsandtoperformtheobligationoftheobligationsofthepeace-lovingnationopen.2011becauseoftherepublicofsouthSudanindependenceandwasthe65thUnitedNationsgeneralassemblyunanimouslyadoptedaresolution,theUnitedNationsfromtheoriginal192memberstates,increasedto193.CoordinationofUnitedNationsinvolvementininternationalaccounting.1.1972establishedtheCommissiononTransnationalCorporationsandtheCentreonTransnationalCorporations2.1973,UNSecretary-GeneraloftheEconomicandSocialCouncilresolutiontoappointagroupofeminentpersons,setupaworkinggroupforthestudyofmultinationalcorporationsoneconomicdevelopmentandinternationalrelations.3.1976,UNSecretary-Generalappointedundertheresol