摘要在经济全球一体化的影响下,各国会计准则目前正呈现出全球趋同的发展趋势.Accounting standards of different countries are appearing the trends of becoming consistent.我国商业银行在金融全球化的过程中,处于不断向国际银行靠近和趋同的过程中.National commercial bank is close to international bank...