国际财务报表准则更基于原理,赋予审计员更大的空间做判断。
It is also more principles-based, granting auditors greater room to use judgment.
美国监管者的计划是使总部位于美国的跨国公司在2010年自愿转换成国际财务报表准则。
The regulators' plan envisages American-based multinationals switching to the standards voluntarily in 2010.
海外同样也有些担心,例如证交会会在试图干涉国际财务报表准则的同时,从狭义,规范的角度来解读它。
There are worries overseas too, for instance that the SEC will try to interfere with IFRS and interpret it in a narrow, prescriptive way.
所有商家均具有相同的需求,即理解国际会计准则。加纳和其它国家的会计目前在采用一种新的财务报表制度。
The owners all had the same need to understand international accounting rules. Accountants in Ghana and other countries are adopting a new system of financial reporting.
本公司员工福利计划详情列载于本年度报告按国际财务报告准则编制的财务报表附注34。
Details on employee welfare plans of the Company are set out in note 34 to the financial statements prepared in accordance with IFRS in this annual report.
该P-4员额的在职者将负责考虑预算需求、运用会计政策和确保遵循《国际公共部门会计准则》示范财务报表。
The incumbent of the P-4 post will be responsible for taking into account budgetary requirements, applying accounting policy and ensuring compliance with IPSAS model financial statements.
通过与国际比较,可发现我国财务报表附注披露规范之间存在冲突、披露的信息不全面、披露的层次性不够分明及缺乏具体的准则指导等。
Compared notes of financial statements of China with international practice, it can be found that there are conflicts between the norms, and the the disclosure is not sufficient and clear in China.
根据国际会计准则准备财务报表。
Prepare and present financial statements which conform with International financial Reporting Standards (IFRSs).
本课程主要面向财务报表编制者和使用者,以及具备国际财务报告准则初步知识的会计学学生。
The course is primarily aimed at financial statement preparers and users, and accountancy students with some previous knowledge of IFRS.
本课程主要面向财务报表编制者和使用者,以及具备国际财务报告准则初步知识的会计学学生。
The course is primarily aimed at financial statement preparers and users, and accountancy students with some previous knowledge of IFRS.
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