ifrs 中文意思是什麼

ifrs 解釋
國際財務報表準則
  1. But even the eu ' s embrace of ifrs has been less than effusive

    不過歐洲接納ifrs的過程也非一帆風順。
  2. The author selects cas and ifrs as the subjects of research, and applies discriminant analysis and average distance method to measure the international harmony of accounting standards respectively. it is found that the discriminant analysis method has some deficiencies, and the average distance method that we put forward

    經分析，我們發現，國外學者曾採用的判定分析法存在較大缺陷，而本文提出的平均距離可以替代類馬氏距離和配比率作為測量準則協調度的指標，其效果較為理想。
  3. Thailand and south korea have yet to pledge convergence of their own systems with ifrs, despite having many years ' more experience than china with market - based accounting systems

    泰國和南韓還尚未申明將其自行的系統融匯到ifrs體系內，雖然它們在市場化的會計系統方面比中國多很多年經驗。
  4. Present to fc the accurate reporting of financial results for the china legal entity and operations, under ifrs on a monthly basis and on a local chinese statutory accounting basis as or when required

    向fc遞交正確的財務報告，包括每月按照ifrs編制的管理報告以及中國定期的法定財務報告。
  5. In the second part, we compare the different between ifrs and our country s insurance accounting system, sanding out the necessary of convergence of ifrs and our country s insurance accounting system

    本文共分為四個部分:第一部分是國際財務準則簡介。在這一部分里，重點介紹國際財務報告準則關于保險合同會計實務的發展。
  6. 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。
  7. Whether pure ifrs or not, all countries are prone to interpret the rules in ways that reflect their old national accounting standards, according to kpmg, an accountancy firm

    問題還不在於是否採用純粹的ifrs ，根據畢馬威會計事務所的說法，所有國家都傾向按照自己國家的舊會計準則來詮釋新準則的條例。
  8. 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。
  9. Ifrs reporting ; us gaap reporting

    按國際財務報告準則申報財務報表
  10. 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。
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