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（ifrs）得到越来越多的认可。在美国，证券交易委员会（SEC）保留了美国公认会计原则（GAAP），并含蓄地认为其会计制度优越，而财务会计准则委员会（FASB）正在寻求现有美国公认会计原则和国际财务报告准则之间的趋同。通过全面考虑美国证券交易委员会接受国际财务报告准则财务报表作为不与美国公认会计准则进行调整的外国公司的上市要求的决定，我给出了会计准则的竞争优势和会计准则趋同机制的总体图景。

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.