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?
要建立并执行严格的资本和杠杆率要求，将影子银行体系纳入监管，制订全球统一的会计准则。
We need to establish and enforce strict capital and leverage ratio requirements, bring the shadow banking system under supervision and regulation and formulate globally consistent accounting rules.
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.
而在经济全球一体化的情况下，我国会计准则也应当以国际会计准则相趋同。
In the case of economic globalization, China's accounting standards should be convergence of international accounting standards.
笔者从会计准则全球趋同背景出发，提出改进公司财务报告披露的三层框架模式设想。
This paper brings forward a three layer framework of financial report disclosure model on the premise of global convergence of accounting standards.
会计准则全球趋同已是大势所趋。
The general trend of accounting principles is being identical.
随着全球经济的一体化和中国经济的国际化，中国的会计行业也将在2012年与国际会计准则完全趋同。
With the global economic integration and the internationalization of China's economy, China 's accounting industry also will be in 2012 and the international accounting standards convergence.
国际会计准则理事会正致力于世界统一的会计准则，以改善全球金融市场的财务报告。
The IASB is working to harmonize accounting standards throughout the world to improve financial reporting for the global financial markets.
全球经济一体化，使会计准则国际化成为一种必然趋势。
Global economic integration, international accounting standards has become an inevitable trend.
全球经济一体化，使会计准则国际化成为一种必然趋势。
Global economic integration, international accounting standards has become an inevitable trend.
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