国际财务报表准则更基于原理，赋予审计员更大的空间做判断。
It is also more principles-based, granting auditors greater room to use judgment.
美国监管者的计划是使总部位于美国的跨国公司在2010年自愿转换成国际财务报表准则。
The regulators' plan envisages American-based multinationals switching to the standards voluntarily in 2010.
海外同样也有些担心，例如证交会会在试图干涉国际财务报表准则的同时，从狭义，规范的角度来解读它。
There are worries overseas too, for instance that the SEC will try to interfere with IFRS and interpret it in a narrow, prescriptive way.
这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。
This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.
所有商家均具有相同的需求，即理解国际会计准则。加纳和其它国家的会计目前在采用一种新的财务报表制度。
The owners all had the same need to understand international accounting rules. Accountants in Ghana and other countries are adopting a new system of financial reporting.
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.
根据国内会计准则进行账务处理，确保报表的准确性和及时性，包括但不限于总帐管理，工资，编制集团财务报表，审计等业务；
Accounting tasks according to Chinese accounting law and ensure accurate and timely financial report including but not limited to GL management, payroll calculation, Group report making, Audit etc.
该P-4员额的在职者将负责考虑预算需求、运用会计政策和确保遵循《国际公共部门会计准则》示范财务报表。
The incumbent of the P-4 post will be responsible for taking into account budgetary requirements, applying accounting policy and ensuring compliance with IPSAS model financial statements.
审计师必须提出其意见，表明该财务报表是否能够如实和公允的反映实际情况，是否复合相关法律章节和适用的会计准则的要求。
The auditor must form an opinion as to whether the financial statements give a true and fair view and comply with the relevant sections ofthe law and applicable accounting standards.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
财务报表是根据会计准则而构成的一组数据。
A financial statement is a set of data, which will be organised according to accounting standards.
他们的财务报表符合公认会计准则。
Their financial statements are in conformity with generally accepted accounting practices.
通过与国际比较，可发现我国财务报表附注披露规范之间存在冲突、披露的信息不全面、披露的层次性不够分明及缺乏具体的准则指导等。
Compared notes of financial statements of China with international practice, it can be found that there are conflicts between the norms, and the the disclosure is not sufficient and clear in China.
根据国际会计准则准备财务报表。
Prepare and present financial statements which conform with International financial Reporting Standards (IFRSs).
会计准则要求改变财务报表项目的列报。
The accounting standards require to change the presentation of the items of the financial statements;
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.
此外，在公认会计准则财务报表的信息往往导致不必要的问题和分析贷款人或其他外部投资者。
In addition, the information in the GAAP financial statements often leads to questions and unnecessary analysis by lenders or other outside investors.
第二条公司应按照《企业会计准则》和本规定的要求，编制和披露财务报表附注。
Article 2 the Company shall prepare and make disclosure of notes to financial statements according to the requirements of the Accounting Standards for Enterprises and the present Provisions.
子公司的个别财务报表可以在简化基础上编制。对于不遵守会计准则的处罚越来越严厉。
The individual financial statements of additional company subsidiaries can be prepared in a simplified form.
子公司的个别财务报表可以在简化基础上编制。对于不遵守会计准则的处罚越来越严厉。
The individual financial statements of additional company subsidiaries can be prepared in a simplified form.
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