...经济实力决定它并不会被动的接受外力的约束与限制，于是乎2002年10月29日，IASB和FASB签署了著名的诺沃克协议(Norwalk Agreement)，协议的核心是短期趋同计划(Short-term International Convergence)，即双方将在2003年完成主要差异的确认，并对这些差异按照最...
abstract:Norwalk Agreement refers to a Memorandum of Understanding signed in October 2002 between the Financial Accounting Standards Board (FASB), the US standard setter,and the International Accounting Standards Board (IASB).Text of the agreement.