Combined with the status quo of accounting standard-making in China, this paper provides some advices as to the ways to avoid standard-overloading in the process of standard making and convergence.

并结合我国会计准则制定的现状，提出了在我国会计准则制定和趋同的过程中如何避免准则超载的几点建议。

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Corporate boards say a proposed new accounting standard, known as FRS17, risks making final salary schemes too expensive.

BBC: Mobile phone giant denies pension risk