Accounting System Choice : A study on the emerging economies' convergence issues

本研究的目的是探讨在国际会计准则委员会/财务会计准则委员会趋同政策带来的财务报告改革之后，新兴经济体面临的会计制度选择问题。我们考察了英国和美国会计制定机构如何将其会计概念和法规转变为相关国家的会计概念和法规，并展示了国际会计准则/国际财务报告准则和美国会计准则作为新兴经济体前进方向的适用性。通过英国和法语国家的经验，暴露出会计监管采用不当的方式。我们将讨论扩展到IASB对中小企业标准的初步看法，以指出为什么迫不及待的趋同导致IASB制度中预期的趋同目标与新兴经济体之间的差距。

The purpose of this research is to explore accounting system choice issues facing emerging economies in the wake of financial reporting reforms brought by the IASB/FASB convergence policies. We examine how the UK and US accounting setting bodies transformed their accounting concepts and regulations to the related countries, and show the suitability of the International Accounting Standards/International Financial Reporting Standards and the US accounting Standards as a way forward for emerging economies. Inappropriate manner of adoption of accounting regulation is exposed through the experience of UK and French speaking countries. We extend the discussion to the IASB preliminary views on SME standards in order to point out why impatient convergence leads a disparity between the intended convergence objective in IASB regime and the emerging economies.