Study of the Competitive Advantage of Accounting Standards and the Mechanism of Accounting Standards Convergence

国际会计准则理事会（IASB）颁布的《国际财务报告准则》（IFRSs）得到越来越多的接受。在美国，证券交易委员会（SEC）保留了美国的公认会计原则（GAAP），并含蓄地认为其会计制度上级，而财务会计准则委员会（FASB）则在寻求现有的美国GAAP和IFRS之间的趋同。通过对美国证券交易委员会（SEC）在不与美国公认会计原则（GAAP）进行协调的情况下，将IFRS财务报表作为外国企业的上市条件的决定进行深入的思考，对会计准则的竞争优势和会计准则趋同的机制进行了全面的阐述。

The increasing acceptance of the International Financial Reporting Standards (IFRSs) promulgated by the International Accounting Standards Board (IASB). While, in the United States, the Securities and Exchange Commission (SEC) retains U.S. generally accepted accounting principles (GAAP) and implicitly regarding its accounting system as superior, the Financial Accounting Standards Board (FASB) is seeking convergence between existing U.S. GAAP and IFRSs. By giving thorough consideration to a decision of the SEC accepting IFRSs financial statements as a listing requirement for foreign firms without reconciliation to U.S. GAAP, I gave an overall picture of the competitive advantage of accounting standards and the mechanism of accounting standards convergence.