摘要:近日,国际会计师联合会(IFAC)了《2017年度全球采用国际准则情况报告》(International Standards:2017 Global Status Report),对国际准则在80个国家和地区的采用情况、IFAC成员组织所发挥的作用以及对成员义务声明(SMOs)的履行情况进行了分析。报告认为,得益于IFAC及其成员组织的大力推动,国际准则在全球得到广泛采用:1.在79%的国家和地区,国际审计准则适用于所有法定审计.
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