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).
本文将新旧企业会计准则进行比较，结合新会计准则的主要变化，就新企业会计准则在实际应用中的难点进行了探讨。
By comparing the old accounting standards with the new ones, this article shows the main changes in new accounting standards for Business Enterprises, and discusses its difficulties in practice.
文章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上，提出了对会计准则和会计制度这两种不同的会计规范的若干思考。
The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting.
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.
从新会计准则理念的转变出发，通过对所得税相关概念、计算方法的变化对比，对所得税会计准则理论进行了比较全面的解析。
The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.
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.
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.
新《企业会计准则》中研发费用资本化存在的问题，主要体现在研究支出和开发支出划分的比较模糊，在一定程度上缺乏可操作性；
Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree.
本文首先对英美两国会计准则的整体概念框架和样本进行比较，并对发现的十五组准则差异的文化驱动因素进行了分析。
On the basis of Gray's accounting value theory and Hofstede's culture dimensions theory, the thesis classified these pairs of GAAP differences according to the accounting values they present.
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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