反过来,那将使一个世界范围的股票交易成为必要,他说,同时国际会计标准将成为准则。
That, in turn, will necessitate a worldwide stock exchange, he says, and international accounting standards will become the norm.
美国投资者和欧洲的公司正在反对一个提案让外国公司以美国调整者在锉屑中使用国际会计标准。
American investors and European companies are opposing a proposal to allow foreign companies to use international accounting standards in filings with United States regulators.
这一政策升级十分重要,它将使对冲工具的会计计量更紧密地反映工业企业的风险管理活动,并更符合国际会计标准。
This important update serves to make the accounting for hedges even more closely reflect industrial firms' risk management activities, and more in line with international standards.
另一方面,如果国际会计准则委员会拒绝欧盟的要求而使其自建标准,创建全球标准也就落空了。
On the other hand, if the IASB refuses to bow to EU demands and the EU adopts its own standards, the goal to create global rules is dead anyway.
随着我国加入WTO后,我国会计信息披露的范围和内容及其形式将按照国际会计基本标准和惯例进行披露。
After our country joins WTO, range and content and form that the accounting information of our country publishes will publish according to international accountant's basic standard and convention.
但为了使各种会计因素适应标准化国际会计准则,各国要走的道路还很漫长。
However, countries still have a long way to go to adapt various accounting factors for standardized international accounting norms.
三是要积极培养银行所需要的精通国际会计实务、会计标准与国际经济法的高级金融人才。
Finally, we must train the high-grade financial talent that bank needs, and is proficient in international accounting material object and accounting standard as well as international economic law.
本文通过对样本公司2000年至2006年按照我国会计标准和国际会计准则所披露的净损益指标的统计分析,研究我国会计标准的国际趋同情况。
In the paper, we analyze the international convergence of CAS by examining the net income disclosed by sample companies under CAS and IFRS from 2000 to 2006.
自国际会计准则第37号发布后,遵守国际标准的公司可以很好地解决如何识别和计量负债和资产相关的问题。
Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset.
本报告将首先提供一些关于国际会计准则第37号发布的背景,国际会计准则的主要标准,以及这些标准的重要性。
This report will first give some background of IAS37, and what the major requirements of this standard are and why those requirements are important.
由于未能达到这个目的,国际会计准则第39条解释了标准的内在与其复杂性。
With IAS 39, the IASB failed to achieve this aim, which explains the standard's extraordinary length and complexity.
国际会计准则委员会这一研究的结果或许能对美国金融会计标准委员会未来在这一领域改善美国公认会计准则产生重大影响。
GAAP with international financial reporting standards. The results of the IASB's research might significantly influence future FASB efforts to improve U. s. GAAP in this area.
国际会计准则委员会这一研究的结果或许能对美国金融会计标准委员会未来在这一领域改善美国公认会计准则产生重大影响。
GAAP with international financial reporting standards. The results of the IASB's research might significantly influence future FASB efforts to improve U. s. GAAP in this area.
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