With the development of globalization of the world, speed up the process of internationalization of accounting standards, as well as the change of accounting standard system mode, encourages professional judgment of accounting has become the development trend of accounting.

As the integration of the world economy, the development process of internationalization of accounting standards, as well as speed up the transformation of the mode system accounting standards, and to encourage accounting professional judgment has already become a accounting development trends.

Along with world economics integration development, accountant standard internationalization advancement quickening, as well as accountant standard system pattern transformation, encourages accountant the occupation judgment to become the tendency which accountant develops.

With the development of globalization of the world, speed up the process of internationalization of accounting standards, as well as the change of accounting standard system mode, encourages professional judgment of accounting has become the development trend of accounting.

With the development of globalization of the world, speed up the process of internationalization of accounting standards, as well as the change of accounting standard system mode, encourages professional judgment of accounting has become the development trend of accounting.