例如，为了与美国会计准则项比较，关于减值的规则需要在国际会计准则里加一个大类。
For example, to match the new U.S. rules on impairment would mean adding a whole new category under IFRS.
第三部分比较国外(主要是美国会计准则和国际会计准则)对企业养老金会计的处理。
In the third part, I make a comparison between pensions accounting dealing ways of foreign enterprises (most is about American accounting Standard and International accounting Standard).
国内、国外和国际会计准则合并商誉处理、介绍和比较，使大家对合并商誉有更多、更明确的了解，并在此基础上给予了合理性评价和可行性建议。
Introduction and contrast of dealing with good will on consolidation made by China, foreign countries and FASB let us know it better, and the author gives her own evaluation and suggestion.
与美国和国际会计准则委员会的会计信息质量特征相比较，我国的会计信息质量特征还存在诸多不足，有必要重新构建。
There are still some deficiencies in Chinas qualitative characteristics of accounting information compared with that of American and IASC, therefore it is necessary to reconstruct it.
本文对金融工具会计准则进行了国际比较，上述问题构成这些国际比较的动因。
Recognition and measurement have been two key difficult issues in financial instruments accounting standards setting, and also two foci of the present research.
本部分先以表格的形式对我国会计准则与国际会计准则作直观的比较，然后选择与国际会计准则存在较大差异的会计准则作详细的比较分析。
First, comparises CASs and IASs in all in tabular form, then comparises the standards that have big differences between the two sets accounting standards in details.
本部分先以表格的形式对我国会计准则与国际会计准则作直观的比较，然后选择与国际会计准则存在较大差异的会计准则作详细的比较分析。
First, comparises CASs and IASs in all in tabular form, then comparises the standards that have big differences between the two sets accounting standards in details.
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