reporting standards 中文意思是什麼
-
In each case, new standards did not result in better - quality financial reporting
在這些國家，采納新標準並沒有真正提高財務報告的質量。 -
Working to establish and improve standards of us state and local governmental accounting and financial reporting that will result in useful information for users of financial reports
-主要從事會計注會注稅注評遠程教育類的培訓。 -
In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting
摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。 -
Hong kong standards on investment circular reporting engagements
香港投資通函呈報準則 -
Establish the financial reporting system in line with international standards and set up a scientific budget control system
將建立符合國際標準的財務報告制度和科學的預算控制制度。 -
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。 -
The concept of corporate citizenship is becoming increasingly popular in business and academia - scholars and practitioners sing its praise in speeches, annual reports and journal articles and more and more companies are now adopting social and environmental management standards, labelling schemes and reporting systems
共同權利這個概念近來在商務和學術界變得越來越流行，頻頻出現于各類演講，年度報告，期刊文章，越來越多的公司開始關心和調整社會和環境管理標準，商標策劃和報告系統等涉及公共權利的部分。 -
But more reforms - such as introducing rigorous credit analysis procedures, improving accounting and financial reporting standards and adopting a strong board and corporate management structure - - are needed to better assess risk, improve asset quality and take advantage of higher interest rates to slow excessively aggressive asset growth
他說，執行嚴格的信用分析程序以及改進會計和金融報告標準等改革措施將有助於中國金融機構改善資產質量，利用高利率減緩過于急進的資產增長。 -
For this reason, this paper analyses the differences between the accounting standards of our country and the international financial reporting standards ( ifrs ). this article is based on information disclosure of b - share market in china and the process of international harmonization of accounting standards in china, and other researchers " research literature, and provides a detailed analysis and study. the whole article will be spread out in two dimensions, including the difference between profits after taxation of the dual annual reports and the value - relevance of the annual reports
本文立足於我國b股市場信息披露的要求以及我國會計改革的發展歷程，在對以前學者研究文獻整理的基礎上，對會計準則國際化效應的狀況做實證研究，研究樣本選取2001 ? 2004年深滬兩市的b股上市公司，並且分別從凈利潤差異分析與會計信息含量的比較兩個方面研究。 -
Iass, international financial reporting standards
國際財務報告準則 -
The result of the research shows that the profit variance hasn ’ t been decreasing remarkably since 2001 accounting reform and difference is relatively great to the execution result of the new accounting standards in every year. the data of accounting earnings prepared under international financial reporting standards isn ’ t more relevant than that of chinese gaap
本文研究發現主要有: 2001年會計改革后，雙重披露差異整體並沒有顯著降低，會計標準執行效果年度間差異較大;國際會計準則的信息含量並沒有顯著高於我國會計準則，形式上的協調並不能提高會計信息質量。 -
Remarks : notes : 1. basis of preparation the unaudited consolidated quarterly accounts have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards and hong kong accounting standards collectively " hkfrss " issued by the hong kong institute of certified public accountants " hkicpa " and are prepared under the historical cost convention and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange
備注：附註： 1 .編制基準未經審核綜合季度賬目乃根據香港公認會計原則及香港會計師公會香港會計師公會頒布的香港財務報告準則及香港會計準則統稱香港財務報告準則編制，並按照歷史成本法及聯交所創業板證券上市規則的披露規定而編制。 -
Remarks : 1. basis of preparation the unaudited consolidated quarterly accounts are prepared in accordance with the hong kong financial reporting standards issued by the hong kong institute of certified public accountants and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange of hong kong limited
備注： 1 .編制基準未經審核綜合季度賬目乃根據香港會計師公會頒布的香港財務匯報準則及香港聯合交易所有限公司創業板證券上市規則創業板上市規則之披露要求而編制。 -
Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards " hkfrs " issued by the hong kong institute of certified public accountants " hkicpa ", which also includes hong kong accounting standards " hkas " and interpretations approved by the hkicpa, and are prepared under the historical cost convention
備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會香港會計師公會頒布之香港財務報告準則香港財務報告準則亦包括經香港會計師公會批準之香港會計準則香港會計準則及詮釋而編制，並根據歷史成本法編制。于回顧年度內，本集團采納與其業務有關之下列新香港財務報告準則。 -
Compliance with accounting and financial reporting standards ; and
遵守會計及財務報告準則的情況；及 -
The hkma has also taken the opportunity to update its disclosure regime to reflect the adoption in hong kong of international financial reporting standards
金管局亦藉此機會就資料披露架構作出最新修訂，以反映香港已採用國際財務報告準則。 -
Then i make some suggestions for our segment reporting standards through drawing on the experiences of other countries. in this thesis, the discussion on segment reporting is divided in five parts
我國對分部信息的披露還處于起步階段，如何規范分部信息的披露，是一個迫切而具有現實意義的問題。 -
China ' s central - level state - owned enterprises and large - to - mid - scale companies will all adopt the country ' s new accounting standards that comply with the international financial reporting standards by the end of 2009
所有評論都屬于用戶個人觀點，與中國外匯網無關，用戶不得發表攻擊他人和政府言論，後果自負。 -
International accounting and financial reporting standards ias ifrs. hkfrs 7 requires significantly greater disclosures than previous accounting standards, while other new standards also require changes to the balance sheet and income statement
其中，香港財務報告準則第7號要求的資料披露程度與舊有會計準則相比顯著提高，而其他新訂的會計準則亦導致了資產負債表及收益表的披露要求的修訂。 -
After years of toil, auditing firms are still wrestling to reconcile america ' s rules - based gaap ( generally accepted accounting principles ) with their international counterpart, ifrs ( international financial reporting standards ), which rely more on broad principles
雖然經過了數年的苦鬥，審計公司之間仍然糾纏於美國制定的所謂「公認會計準則」 （ gaap ）和基於更廣闊準則的「國際財務報告標準」 （ ifrs ） ，到底熟優熟劣的問題上。
分享友人