【Abstract】 In today’s open international economic system, increased levels of cross-border economic activity are driving convergence in accounting standards. In 2005, global convergence of accounting standards swept through the whole world, as EU, Australia introduced IFRS at the beginning of the year, other countries such as New Zealand, Russian announced to adopt international standards by various means. At the same time, we note that each country is carefully studying, coordinating and harmonizing the difference between domestic and international standards. As China is getting more and more involved in the international economic system, convergence of accounting standards also becomes an irresistible trend. Harmonization of CAS with IFRS catches great attention both in the academic sphere and the professional sphere. Based on other people’s research, the paper extensively exams the difference更多还原
【关键词】 准则趋同;国际财务报告准则;实质差异;实证浅析浅析;【Key words】 convergence of standards;IFRS;essential difference;empirical analysis;