international accounting standards 中文意思是什麼
international accounting standards
解釋
國際會計標準- international : adj 國際（上）的，國際間的；世界的；〈I 〉國際勞工聯盟的；〈I 〉國際信號的。 an international con...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- standards : 標準,規程
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Major changes or updates are not expected in 2003 pending the finalisation of pillar 3 of the new basel capital accord and the adoption of international accounting standards on financial instruments in hong kong, both of which would entail significant changes in disclosure requirements
由於巴塞爾委員會《新資本協定》第3部分仍有待完成，本港亦將會對金融工具採用國際會計標準，而兩者將會對披露資料的要求帶來重大改變，因此預期2003年不會有大幅度的變動或更新。 -
After comparing the audit difference about the multi - company " s off - tax net profit, the author tried to find out its distributing characteristic and made the further discussion about the result. respectively from two aspects - total analysis and factors " analysis to ab phenomenon for disuniting net benefit, got into the conclude that because of the difference between chinese accounting standards and international accounting standards, the net profit is overrated by cas
本文通過統計ab股公司稅后凈利的境內外審計差異，分別從總量與因素兩個方面對ab股的凈利進行分析，並進一步論證由於我國會計準則與國際會計準則的不統一，導致了凈利差異，與國際標準相比，國內凈利普遍存在高計的現象。 -
American investors and european companies are opposing a proposal to allow foreign companies to use international accounting standards in filings with united states regulators
美國投資者和歐洲的公司正在反對一個提案讓外國公司以美國調整者在銼屑中使用國際會計標準。 -
Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency
財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。 -
The european union has formally asked to be given more powers in the body that sets international accounting standards, a move that would go hand in hand with curbing us influence on global reporting rules
歐盟已正式要求在制定國際會計準則的機構中擁有更大權力，此舉將與限制美國對全球財報規則影響力的措施相配合。 -
In accouting practice part, the thesis compares the accounting standards for the impairment of assets, in the framework of international accounting standards, financial accounting standards and accounting policies in china. through comparison, this article argues that the standards for the impairment of assets in our country need improving. additionally, this paper discusses a series of issues related to the impairment of assets
在此部分，通過對國際會計準則、美國財務會計準則、我國會計準則與制度中關于資產減值的規范比較，並結合國際與美國在建立資產減值會計準則方面的經驗與教訓，提出我國最終應建立資產減值會計準則以完善資產減值會計實務規范。 -
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。 -
The second set of statements is prepared according to international accounting standards ( ias ), and audited by a big five accounting firm
第二本帳依據國際會計標準（ ias ）制訂，由五大會計師事務所中的某一家驗核。 -
To understand and apply the techniques used to prepare year - end financial statements of partnerships and companies which comply with international accounting standards, and to interpret financial statements and the relationships between their elements using ratio analysis
理解並應用根據國際會計準則準備合夥企業和公司年末財務報表的相關技能，運用比率分析法解釋財務報表以及其各項目之間的關系。 -
Thirdly, all the financial assets held by the exchange fund are marked to market, in accordance with international accounting standards, in order to reflect their realisable value, given the contingent need for them to be liquidated in case any amount of the exchange fund has to be used to achieve its statutory purposes
第三，為了達到外匯基金的法定目的，我們隨時有可能需要將外匯基金持有的部分金融資產變現，因此所有這些資產都需要按照國際會計準則按市價計值。 -
The decision to adopt international accounting standards was made in november 2005, to be put into effect in little more than a year
2005年11月中國作出要采納國際會計標準的決策，一年多一點時間之後就付諸實施。 -
Our enterprise accounting standard ( the standard ) - contingencies is related to two international accounting standards but is only closely to the international accounting standard 37th - provisions, contingent liabilities and contingent assets ( ias37 )
摘要我國《企業會計準則或有事項》與兩項國際會計準則有關，但主要與《國際會計準則第37號準備、或有負債和或有資產》關系密切。 -
Chapter four compares the sino - foreign accounting criterion - analyzes the differences of net income to adopts chinese and international accounting standards for 55 listed corporation issuing a and b stocks in shanghai securities exchange. discovers that our country does n ' t adopt fair and equitable value to keep accounts
比較了我國上市公司實行的《企業會計制度》與國際會計準則的聯系與區別，發現我國未採用公允價值作為記帳基礎，這是與國際會計準則的根本區別所在。 -
The international accounting standards board ’ s negative attitude to this method and the chinese listed companies ’ unanimous preference to it as well as china securities regulatory commission ’ s attitude of acquiescence beyond system to it forms a sharp contrast. therefore constructing a business combination accounting system which meets chinese practice and setting a high quality business combination accounting rule basing on it to regulate and instruct practical business management are important topics in combination accounting
國際上影響較大的準則制訂機構對權益結合法的否定態度，與我國上市公司對權益結合法的一致偏好以及我國證監會等對權益結合法「制度之外的默許」的態度形成了鮮明的對照，因此構建符合我國實際的企業合併會計理論體系，並在此基礎上制定高質量的企業合併會計準則來規范指導實務處理是合併會計的一個重要課題。 -
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。 -
This paper firstly compares the sino - foreign accounting information disclosure system, standards of the chinese business accounting system to the international accounting standards, and the supervision to the information disclosure system of the listed companies in domestic and overseas security market. the more significant problem is the listed corporations interior control system general weak. this is the source to create artificial and false financial information, yet not arouse the ample recognition of the listed corporations in the days to come our country ought to strengthen the information disclosure system constructs
文章首先對中外證券市場會計信息披露制度進行比較，找出我國證券市場會計信息披露制度體系的差距與不足；然後比較我國上市公司會計信息披露的標準?企業會計制度與國際會計準則的不同；接著闡述我國與國外上市公司會計信息披露監管的實際效果，分析我國會計信息披露監管效果不佳的原因，找出問題所在；最後針對不同的問題提出相應的政策建議和改進措施。 -
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 -
Based on the practice in the construction of chinese accounting standards, the author firstly brings forward the research hypothesis : the data of accounting earnings prepared pursuant to international accounting standards is more correlative than that of chinese accounting standards
首先，從簡要回顧我國的會計準則建設情況入手，提出研究假設，該假設認為按照國際會計準則編制的會計盈餘數字比按照中國會計準則編制的會計盈餘數字更具決策有用性。 -
International accounting standards committee ( iasc ) and financial accounting standard board ( fasb ) have already established their own asset devaluation rules. china just published its sset devaluation rules this february and the practical feasibility is need to certified. this paper use standardize research and empirical research together
目前國際會計準則委員會和美國財務會計準則委員會都制定了相應的資產減值準則，我國的《資產減值》具體準則也於2006年2月15日由財政部頒布，並於2007年1月1日在上市公司范圍內實施。
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