制定合理有效的金融监管标准，完善会计准则、资本充足要求等各类监督制度。
We should introduce reasonable and effective financial regulatory standards and improve oversight mechanisms in such areas as accounting standards and capital adequacy requirements.
一些国家的会计准则不符合标准，信息披露可能不够充分，非洲等一些市场的规模可能太小。
Accounting standards in some countries aren't up to par, disclosure can be less robust, and the size of some markets in Africa and elsewhere can be small.
财务会计准则委员会（FASB）是一个私人组织，由证券交易委员会选定，负责制定美国公司的会计标准。
The Financial Accounting Standards Board (FASB) is a private organization selected by the Security and Exchange Commission to develop accounting standards for U.S. corporations.
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.
会计准则的质量标准，对于会计准则研究和建设都具有重大意义。
The quality of accounting standards is of great significance for research and development of accounting standards.
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.
这些标准被称为公允会计准则。
These standards are called generally accepted accounting principles.
迄今为止，已经颁布了11种特定行业的会计标准，目的是向实行新会计准则体系的企业提供更多的指导。
Up to now, 11 industry-specific accounting guidelines were issued in order to provide more guidance for enterprises that adopt the ASBE.
本文具体分析了租赁会计准则的历史细节以及发生的具体变化，以及为什么FASB和IASB正在寻求更新当前的标准。
It details the history of lease accounting for them, changes that have occurred since the original guidelines were issued, and why the FASB and IASB are looking to update the current standards.
哥伦比亚国会也允许监管机构发行自己的会计准则，以帮助他们执行自己的工作(“管辖权”会计标准更新，2010)。
The Colombian Congress also allowed regulatory agencies to issue their own accounting standards to help them perform their jobs (" accounting standards Update by Jurisdiction ", 2010).
IASB作为全球会计准则设立标准机构的出现和其引发的思考。
What are the main issues underlying the emergence of the IASB as a "global" standard setting body?
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.
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.
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.
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.
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.
英国特许管理会计师公会管理层评论有关欧盟国家第十九号公布与美国会计准则第八十七号公布的标准及可能造成的影响。
Richard Mallett (CIMA) reviews the why, what, how and when of the standard; the links between it and both IAS 19 and FAS 87.
英国特许管理会计师公会管理层评论有关欧盟国家第十九号公布与美国会计准则第八十七号公布的标准及可能造成的影响。
Richard Mallett (CIMA) reviews the why, what, how and when of the standard; the links between it and both IAS 19 and FAS 87.
应用推荐