Future Prospective for the International Convergence of Accounting Standards in the East Asian, European, Oceanic, and North American countries

本研究的目的是将国际会计准则理事会（IASB）的会计准则与东亚、欧洲、大洋洲和北美国家的会计准则进行比较，考察会计准则国际趋同的特点和问题。在研究过程中，我们探讨了以下问题：（1）各国会计准则制定和修订的国际趋同途径;（2）会计准则国际趋同对各国会计实务的影响。由于对资源的审查和分析，本文的结论是：（1）除部分发达国家外，国际会计准则理事会的国际财务报告准则（IFRS）的采用已经形成了国际趋同;（2）许多首席执行官和首席财务官并不一定了解IFRS应用的背景和问题;（3）美国证券法不批准在美国市场上市的公司按照《国际财务报告准则》编制财务报表。㈣包括国际会计准则理事会在内的许多准则制定机构正在考虑中小型企业的会计准则。在准则制定过程中，出现了一国双重标准问题，需要概念框架作为准则制定的基础。

The purposes of our research are to compare the accounting standards of International Accounting Standards Board (IASB) with the national accounting standards of East Asian, European, Oceanic, and North American countries and examine the characteristics and problem about international convergence of accounting standards. In our research we discussed following issues.i) the approach of accounting standards setting and revising in various countries toward international convergenceii) the influence of international convergence of accounting standards on national accounting practices.We visited to have interview with the standard-setters on many countries. As the result of examination and analysis of resources, we found some concluding remarks.i) International convergence of accounting standards has been developed in adopting International Financial Reporting Standards (IFRS) of IASB except for some developed countries.ii) Many of chief executive officers and chief financial officers do not necessarily understand the contexts and problem in an application of IFRS.iii) The US securities act does not approve the financial statements in accordance with the IFRS to listing companies on the US markets. This results from not increasing the number of companies applying IFRS.iv) Many standard-setters including the IASB are considering accounting standards by small and medium sized enterprises. In the process of standard setting, they come up the double standards problem in a country and need the conceptual framework as the basis of accounting standard setting.