iasb 中文意思是什麼
iasb
解釋
國際會計準則理事會-
In recent years, fasb, asb, and iasb undertake projects on revenue recognition, leading to a new comprehensive accounting standard on revenue recognition or amendment to the related guidances on revenue and liabilities in certain of the concepts statements or framework
近年來，包括美國、英國、國際會計準則委員會在內的國家和國際組織先後致力於制訂新的收入確認準則或修訂原有的準則，以更好地規范實務中的收入確認問題。 -
Because the union is the biggest economic bloc that implements iasb rules, such a rebalancing could drastically increase its say in the drafting process
由於歐盟是執行國際會計準則理事會規則的最大經濟集團，這樣的平衡調整可能會大大增加它在準則起草階段的發言權。 -
The iaaer works closely with ifac and iasb in many aspects of international accounting development. it currently has over 20 national academic accounting association members ( including hkaaa ) and 16 professional association members ( including hksa )
世界會計教育與研究聯會一直與世界會計師聯盟及國際會計準則委員會緊密合作，現有超過二十個國家的會計學術組織成員（包括香港會計學會）及十六個專業組織成員（包括香港會計師公會） 。 -
After a protracted and unresolved tussle with the iasb, the european parliament unilaterally carved several paragraphs out
在和iasb進行了長期且無任何成果的拉鋸后，歐盟議會最後單方面推行了數條有爭議的條文。 -
An analysis of the joint iasb fasb conceptual framework project
財務會計概念框架的中國特色論 -
In order to standardize the accounting of long - lived assets in practice, fasb and iasb issued related standards in 1995 and 1998 respectively
為了規范實務中長期資產減值的會計處理，美國財務會計準則委員會（ fasb ）和國際會計準則委員會（ iasb ）分別於1995年和1998年頒布了相應的會計準則。 -
The publication of ias. 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements
1修訂稿的發布標志著iasb與美國財務會計準則委員會（ fasb ）聯合進行的財務報表列報相關內容的復核和協調項目第一階段的完成。 -
The thesis reviews the development of international financial derivatives 20 years so far, analyses the accounting system defects used financial derivatives now, and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making, furthermore, puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country
摘要本文回顧了近二十年來國際衍生金融工具會計的演進，分析了現行衍生金融工具會計的制度性缺陷，介紹了美國財務會計準則委員會（ fasb ）及國際會計準則委員會（ iasb ）對衍生金融工具會計進行改革的最新動向，提出了關於我國衍生金融工具會計制度建設的若干政策性建議。 -
Iasb substitutes iasc to be the setter of international accounting standards in april, 2001, indicating the acceleration of international accounting harmonization in the world. the era of global accounting standards is coming
2001年4月國際會計準則理事會（ iasb ）正式接替國際會計準則委員會（ iasc ）成為國際會計準則的制定機構，會計國際協調進程在世界范圍內驟然加速，全球會計準則時代即將到來。 -
By a long time research and discussion, international accounting standards board ( iasb ) issued international financial reporting standards4 ( ifrs4 ) in 2004, which indicated the first phase of establishing insurance accounting standards was finished. 5 years ago, we joined wto
國際會計準則理事會（ iasb ）經過多年的研究和探討，在2004年發布國際財務報告準則（ ifrs ） 4 ，這標志著iasb對建立與保險行業相應的會計框架的第一階段任務已經完成，並於2005年在歐盟開始實施。 -
The second phase, which has already begun, is examining more fundamental questions about the presentation of information in financial statements and the iasb expects to publish a discussion paper on the subject within the next six months
第二階段目前也已經開始，在這一階段，雙方將研究財務報表信息列報方面更為原則性的問題， iasb期待在未來六個月中能就這一主題發布徵求意見稿。 -
The international accounting standards board iasb
國際會計準則委員會是負責頒布會計準則的國際性組織 -
Although the us does not use ias, it holds four seats on the 14 - strong iasb
雖然美國並不執行國際會計準則，但它在由14名成員組成的國際會計準則理事會中有4個席位。 -
After evaluating traditional recognition mode including ris - reward approach, it focuses on the modern recognition and measurement mode : financial - components approach and recently research achievements of iasb : continuing involvement approach. since the risks, rewards and right of control on transferred assets are usually departed from each other, the traditional recognition mode is obviously inapplicable in practice
在評價了資產證券化傳統會計確認模式包括風險和報酬分析法的基礎上，重點介紹和評價了以美國為代表的現代會計確認和計量模式? ?金融合成分析法和國際會計準則理事會（ iasb ）的最新研究成果? ?后續涉入法。
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