With the development of economic globalization

multinational corporations

and international capital markets

International Accounting Standards have gradually been adopted by an increasing number of countries. To date

more than 115 countries worldwide require or plan to have local enterprises directly adopt International Accounting Standards for financial reporting. Based on this trend

this article discusses the rationale behind the emergence and application of International Accounting Standards in the financial management of multinational corporations

aiming to continuously foster a favorable global business environment. Furthermore

by analyzing specific management cases

the study enhances its persuasiveness and provides practical reference for frontline professionals

thereby strengthening the professionalism of financial management within multinational corporations.