国际会计准则理事会（IASB）在推动国际协调方面发挥的作用

In many countries, accounting remains a nationalistic affair.
Accounting serves people and institutions whose decisions are international in scope.
Accounting diversity creates a demand for harmonization.
在许多国家，会计仍然是一个民族的事情。
会计服务人员和机构，其决定是在国际范围。
会计多样性创造了一个协调统一的要求。
Cross-border mergers and acquisitions
Corporate valuation is a function of accounting measurements that vary from country to country.
E.g., the e in p/e valuation multiples.
Internationalization of capital markets
Raising external finance abroad means that financial reports must increasingly travel internationally.
跨国兼并和收购
企业估值是一种会计计量，从各国不同的功能。
例如，在P电子/电气估值倍数。
国际资本市场
提高外部融资是指在国外的财务报告必须越来越多国际旅行。
Global competition
Competitive benchmarking necessitates international comparisons
全球竞争
竞争标杆需要国际上的比较
Reporting issues when business
transcends national boundaries:
Consolidation of foreign accounts
Accounting for