中国会计准则是来自ifrs吗，看到中国会计准则很多地方和ifrs相似而同usgaap不同？ - 知乎
29 October 2024 admin
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是的，中国会计准则主要参考IFRS编制. 但是一定程度上也吸收了一点GAAP. 不过现在，GAAP和IFRS也在不断趋同了. IFRS比GAAP更要求职业判断. GAAP更加具体，什么情况该怎么披露、计算都会直接告诉你. 中国会计准则和国际会计准则（IFRS）趋同，但也不是全套照搬 ...
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