regulations can also be said to be ineffective in accounting supervision. The legal conflicts caused by some accounting rules are often mentioned in practice, but the theoretical and legislative bodies have not paid enough attention. For example, the present value, asset impairment loss, changes in fair value gains and losses, the calculation of deferred income tax, and consolidated, are lack of the support of the original documents, so that accounting information is legally? These questions often lead to arguments in the field of practice.
(2) negative side
In summary, to establish a global supervision and implementation agency; Establishing a global corporate governance body; Continuously strengthen education and training for international auditing standards and international accounting standards. Current, from the above several aspects to laid the development of the international accounting standards, the need to constantly to form of the IASB, and strengthen the other work, in addition, continuously strengthen the revision of the IASB,
