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在会计准则国际趋同方面，澳大利亚走在了最前面。
Australia is ahead of all other countries in the international convergence of accounting standards.
同时也表明了会计准则国际趋同过程中充分考虑各地区的情况和意见的重要性。
They also indicated the importance of taking into full account the realities and opinions of different regions through the global convergence of accounting standards.
而在经济全球一体化的情况下，我国会计准则也应当以国际会计准则相趋同。
In the case of economic globalization, China's accounting standards should be convergence of international accounting standards.
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