Author(s)

Haoran Wen, Xiaoyu Li

Corresponding Author

Haoran Wen

ABSTRACT

This paper will give a brief discussion aiming at the current international accounting issues. As we know, IAS 8 and IAS 32 are two vital standards of the International Accounting Standards, play a significant role in the instructing accounting policy changes and financial instruments. In recent year, aiming at these two standards, IASB is taking more detailed considerations to make these standards better from some views.

KEYWORDS

Current issue, accounting policy change, financial instruments