英国会计准则的演进与最新发展  

The Evolution and the Latest Development of UK Accounting Standard

作　　者：汪祥耀[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310012

出　　处：《财经论丛（浙江财经学院学报）》2002年第2期56-61,共6页

摘　　要：英国是西方发达国家之一 ,其会计准则对世界各国 ,尤其是英联邦国家以及国际会计准则委员会的会计准则均有较大的影响。我国对美国和国际会计准则具有较多的研究 ,但对英国会计准则却缺乏深入的了解。本文系统地阐述了英国会计准则的演变和最新发展动态 ,并揭示了英国会计准则的若干特点。The United Kingdom is one of the western developed countries.Its accounting standard has an important influence on that of other countries,especially on that of the Commonwealth of Nations and IASC. We have paid much attention to accounting standards issued by the United States and LASC,but we have only fewer studies on UK accounting standard.This paper firstly introduces the evolution of UK accounting standard,then describes its main contents,and at last summarizes its several features.

关 键 词：英国 会计准则 演变 发展 特点 内容 法律 国际协调 

分 类 号：F233.561[经济管理—会计学]