Conclusion
With the development in the globalization, the need for high quality accounting standards is ever increasing. The main objective of International Accounting Standard Board is development of a single set of accounting standards which are always in the interest of the public, are of high quality and are easily understandable. The International Accounting Standard Board aims that the accounting standards should be enforceable and accepted all over the world. Accounting being the most important part of the business is the base for reporting various financial and non financial information related to the business to it’s widely spread users like the owners, lenders, employees, auditors and many more. And with the increase in demand for accounting increases the importance of the accounting standards and the controlling board’s i.e. International Accounting Standard Board (IASB), International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (GAAP) (Dye, 2001, p 257-271). The convergence of the International Financial Reporting Standard and the Generally Accepted Accounting Principles has led to integration in global accounting.
结论
随着全球化的发展，高质量的会计准则的需要不断增加。国际会计准则委员会的主要目标是，总是在公众利益的会计标准的单集开发，质量很高，是很容易理解的。国际会计准则委员会的目标，会计应该是强制执行的标准，接受世界各地。会计作为企业最重要的部分是报告各种金融和非相关的业务，它的广泛传播，用户喜欢的业主，银行员工，财务信息的基础上，审计人员和更多。并在会计增加了会计准则的重要性和控制板即国际会计准则委员会（IASB）需求的增加，国际财务报告准则（IFRS）和一般公认会计原则（GAAP）（染料，2001，P 257-271）。国际财务报告准则的趋同与一般公认会计原则导致了一体化的全球会计。
