由于要平衡公司股东、投资者与监管者(尤其对银行)各方间的利益,搭建的会计规则更像艺术而非科学。
The crafting of accounting rules is more art than science, thanks to the need to balance the interests of companies, their investors and—especially in banking—their regulators.
究竟多少公司最终会雇佣律师和会计师来帮助他们遵守或是避开新的规则是很多人的猜测。
Just how much firms will end up paying lawyers and accountants to help them comply with-or get around-the new rules is anybody's guess.
由于华尔街推出IPO(首次公开募股)的手法受到了密切关注,又有一整套规则出台,用来防止类似安然公司那种会计欺诈。
The way Wall Street did IPOs came under scrutiny.And a whole set of rules were put in place to try to stop accounting frauds like Enron.
在安然公司(Enron)和世通公司(WorldCom)的欺诈行为披露之后就产生了新的严苛的会计规则,这绝非偶然。
Not by accident did strict new accounting rules follow the unmasking of fraud at Enron and WorldCom.
“公司的费用其实没有受到什么不利影响;税务会计规则还是原来的税务会计规则。”觉得这里用会计专用词“费用”较好。
There was nothing untoward in the charges that the firms took; the tax-accounting rules are the tax-accounting rules.
虽然本案和现行国际会计准则的收入确认规则有关,但它有可能再次发生在任何一家公司身上。
Although this case related to current IFRS revenue recognition rules, it can happen again, and to any company.
由于华尔街推出IPO(首次公开募股)的手法受到了密切关注,又有一整套规则出台,用来防止类似安然公司那种会计欺诈。
The way Wall Street did IPOs came under scrutiny. And a whole set of rules were put in place to try to stop accounting frauds like Enron.
提高会计规则的执行有效程度,是治理公司财务信息偏误和失真的重要途径。
It is an important approach enhancing the effectiveness of accounting rules in execution in order to control the financial information bias in corporate governance.
提高会计规则的执行有效程度,是治理公司财务信息偏误和失真的重要途径。
It is an important approach enhancing the effectiveness of accounting rules in execution in order to control the financial information bias in corporate governance.
应用推荐