直到采用国际财务报告准则才实现趋同。
以下是有关国际财务报告准则的20个常见问题。
欧盟公司自2005年起被要求使用国际财务报告准则。
可比性概念是一个在国际财务报告准则下提出的潜在的概念。
The concept of comparability is one of the underlying concepts brought forth under IFRS.
美国GAAP收入确认文学是建立在原则，类似于国际财务报告准则。
U. S. GAAP revenue recognition literature is built on principles that are similar to those in IFRS.
根据国际财务报告准则，子公司必须采取所有来自母公司合并的会计政策。
Under IFRS, subsidiaries must adopt all the accounting policies of the parent company in consolidation.
国际财务报告准则要求详细披露每个预提费用的性质和应计费用的性质变化。
IFRS requires a detailed disclosure of the nature of each accrued expense and the nature of the changes to those accrued expenses.
受托人将继续确保中国利益相关方全面参与国际财务报告准则未来制定工作。
The Trustees will continue to ensure that Chinese stakeholders are fully involved in the future development of IFRS.
理解国际财务报告准则更是一个概念化的问题，还是一个要应付新准则的问题？
Is understanding IFRS more a conceptual issue or more a problem of just dealing with many new rules?
代表们一致认为，国际财务报告准则在制定过程中应充分考虑各地区的情况和意见。
Participants agreed that in the development of the IFRSs the realities and opinions of different regions should be given due consideration.
依据国际财务报告准则，定期向管理层及股东进行内部报告，包括业绩指标跟踪及分析。
Regular internal reporting to management and shareholders according to IFRS, including performance metrics tracking and analysis.
本公司员工福利计划详情列载于本年度报告按国际财务报告准则编制的财务报表附注34。
Details on employee welfare plans of the Company are set out in note 34 to the financial statements prepared in accordance with IFRS in this annual report.
国际财务报告准则的变更，将迫使公司采取先进先出(FIFO)方法或加权平均成本法。
The change to IFRS would force a company to adopt the first-in-first-out (FIFO) methodology or weighted average cost method.
本课程主要面向财务报表编制者和使用者，以及具备国际财务报告准则初步知识的会计学学生。
The course is primarily aimed at financial statement preparers and users, and accountancy students with some previous knowledge of IFRS.
为使课程更加生动，出席者需要完成一个案例分析，说明现行准则和新国际财务报告准则的使用。
To make it more lively, participants will work through a case study illustrating the use of existing and new IFRSs.
国际财务报告准则(IFRS)由国际会计准则理事会(IASB)发布，它成立于2001年。
International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB), which was created in 2001.
如适当地遵守，国际财务报告准则(IFRS)将为透明和交代责任，以及清晰和可比性提供基础。
IF properly complied with, International Financial Reporting Standards (IFRS) will provide the basis for transparency and accountability, as well as clarity and comparability.
据德勤的研究表明，162个国家中只有34个没有允许上市及非上市公司采用国际财务报告准则。
Research from Deloitte indicates that of 162 countries only 34 do not permit the use of IFRS for listed and unlisted companies.
基于2005年北京联合声明的成功，双方试图探索中国进一步使用国际财务报告准则的可能途径。
Both parties intend to build upon the success of the 2005 Beijing Joint Statement and to explore possible ways to further the use of IFRS in China.
补偿的密钥管理是在国际财务报告准则下，一个必需的信息披露，而不是在公认会计准则的前提条件下。
Compensation of key management is a required disclosure under IFRS, where as under GAAP it is not.
这一限制的目的是使公司或其他利益相关者在其组织和国家实施国际财务报告准则时有一个喘息的空间。
This limitation was intended to give companies and other stakeholders breathing space to implement IFRS in their organisations and countries.
对于国际财务报告准则来说，它所影响的是世界范围内经济资源的配置，从而直接导致国际间社会财富的转移。
For the IFRS, it influences the disposition of economic resource in the whole world, and causes international transformation of social wealth directly.
按照国际财务报告准则，工行上半年实现税后利润648.8亿元，同比增长56.75%，成为上半年全球盈利最多的银行。
由于中国国家统计局数据的令人质疑，她还因此分析了海外上市的中国企业业绩，因为这些企业的财务报告均按国际财务报告准则进行了审计。
For those sceptical about the NBS data she also analyses the profits of Chinese companies listed overseas, whose finances are audited according to international accounting standards.
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.
国际会计准则委员会（IASC）于1 998年2月发布了第34号国际会计准则（IAS）“中期财务报告” ，这是IASC首次就中期财务报告问题发布准则。
IASC has enacted IAS34 "interim financial reporting" on 2,1998, it is the fist time that IASC enact standard on IFR.
国际会计准则委员会（IASC）于1 998年2月发布了第34号国际会计准则（IAS）“中期财务报告” ，这是IASC首次就中期财务报告问题发布准则。
IASC has enacted IAS34 "interim financial reporting" on 2,1998, it is the fist time that IASC enact standard on IFR.
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