IFRS为原则基础之会计准则(Principles-based standards),注重于经济实质的判断,因此在编制财务报告必须采用较多经济实质分析及充分之相关资讯。
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The organizational bonds were based on the common principles of law and administration and on the universal army of officials who enforced common standards of conduct.
这些组织的纽带是以法律和行政的共同原则,以及执行共同行为标准的普遍军队官员为基础的。
Principles are based on industry best practice, and reflect the enterprise's purpose, vision, and values that are implemented through policies, procedures, and standards.
原则基于行业最佳实践,反映通过策略、过程和标准实现的企业目的、远景和价值。
Apache Wink clients are built on JAX-RS principles and encompass REST-based concepts and standards.
Apache Wink客户端以JAX - RS原则为基础构建,包括基于REST的概念和标准。
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