standard setters 中文意思是什麼
standard setters
解釋
標準制訂者-
Because the capital market in china is in the stage of development, the relative financial accounting standard is experiencing the process of uninterrupted perfecting, and many scholars, including standard setters, are expecting to know the effects of the executing of financial accounting standard. hence, the purpose of this paper is to use the method of value relevance to judge whether the goal that the standard setters expected has been achieved
在我國，由於資本市場處于發展階段，相應的會計準則也處于從無到有、不斷完善的過程中，包括準則制定者在內的各方人士都希望知道準則執行的效果如何，因此本文的研究目的就是運用價值相關研究方法判斷我國會計準則頒布和變更是否達到了準則制定者期望達到的目的。 -
So the derecognition of transferred asset and consolidation of spe is the main problems on securitization accounting which have attracted the attention of sponsors and accounting standard - setters. this paper is focus on the two problems
因此，會計上如何規范被轉讓資產的會計確認問題和spe的合併問題成為資產證券化發起人和會計準則制定者關注的主要問題，也是本文論述的重點問題。 -
First, effective implementation of new standards requires standard - setters to involve those affected in determining how and when the standards should be implemented
首先，若要有效推行新標準，在定出如何實施及何時實施這些標準的過程中，要讓受影響的認可機構有機會參與。 -
So far, nipping means working with international standard setters to compel companies to disclose exactly what set of rules they are using
到目前為止， 「掐死」還停留在和國際準則制定者一起強迫公司表明自己到底採用哪種會計準則的階段上。 -
Revenue usually is the largest single item in financial statements and studies indicate that revenue recognition is the single largest category of financial statement restatements. consequently, issues involving revenue recognition are among the most important. and the most difficult. that standard setters and accountants face. recently, early revenue recognition has received the attention of standard setters
收入通常是企業財務報表中的最大的一個項目。與收入確認有關的問題是會計準則制訂者和會計人員面對的最為重要，或許也是最為困難的問題之一。近年來全球證券市場上出現的眾多財務舞弊案中，利用收入確認做文章的不在少數。
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