关于趋同(convergence)的一段话怎么翻译?

来源:百度知道 编辑:UC知道 时间:2024/06/18 03:35:21
正式提出了“趋同”(convergence)的概念。趋同就是标准化、统一化、一体化,也即无论交易或事项在何处发生或披露,其会计处理和披露应是相同的,在世界不同的司法管辖区相同的经济交易事项应使用一致的会计处理方法,这是合情合理的。

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The concept “convergence” was formally introduced. Convergence equals to standardization, unification and integration, i.e., wherever the transactions or events have been disclosed or happened, the same standards for accounting behaviour and disclosure obligations should be acquired. And it is also reasonable to adopt coherent accounting guidelines in dealing with similar commercial transactions for countries with diverse legal structures and characteristics.