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1·The shortfall lies: the paper does not conduct any further analyze the standards that have less difference or the same as the IASs.

本文的不足之处在于：我国与国际会计准则的较小差异或基本相同的准则内容未进行更进一步的展开分析。

2·First, comparises CASs and IASs in all in tabular form, then comparises the standards that have big differences between the two sets accounting standards in details.

本部分先以表格的形式对我国会计准则与国际会计准则作直观的比较，然后选择与国际会计准则存在较大差异的会计准则作详细的比较分析。