The former is in detail stipulation and IFRS are in principle. They are different to a great extent which makes professional judgment very important.
但前者采详细的条列式，IFRS则采取原则性，有很大不同，「专业判断」便很重要。
In the paper, we analyze the international convergence of CAS by examining the net income disclosed by sample companies under CAS and IFRS from 2000 to 2006.
本文通过对样本公司2000年至2006年按照我国会计标准和国际会计准则所披露的净损益指标的统计分析，研究我国会计标准的国际趋同情况。
Kuwait and other countries in the Middle East, too, are said to be adopting IFRS with certain peculiarities.
科威特和其他一些中东国家也不甘寂寞，要求在实行IFRS的同时增加一些特例。
There are worries overseas too, for instance that the SEC will try to interfere with IFRS and interpret it in a narrow, prescriptive way.
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。
In late April America's Securities and Exchange Commission (SEC) unexpectedly floated the idea of giving American, and not just foreign, companies the choice of using IFRS.
4月末，美国证券交易委员会(SEC)出人意料地进一步提出了允许美国本土公司选用国际会计准则的设想，而不仅仅是外国公司。
GAAP also provides specific instructions for industries such as oil and insurance. IFRS doesn't.
GAAP还针对石油和保险等行业提供了具体的指导，IFRS则没有这样做。
The course is primarily aimed at financial statement preparers and users, and accountancy students with some previous knowledge of IFRS.
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。
IF properly complied with, International Financial Reporting Standards (IFRS) will provide the basis for transparency and accountability, as well as clarity and comparability.
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。
IFRS requires a detailed disclosure of the nature of each accrued expense and the nature of the changes to those accrued expenses.
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。
Although this case related to current IFRS revenue recognition rules, it can happen again, and to any company.
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。
Research from Deloitte indicates that of 162 countries only 34 do not permit the use of IFRS for listed and unlisted companies.
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。
Regular internal reporting to management and shareholders according to IFRS, including performance metrics tracking and analysis.
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。
This limitation was intended to give companies and other stakeholders breathing space to implement IFRS in their organisations and countries.
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。
Thus IFRS 9 improves comparability and makes financial statements easier to understand for investors and other users.
因此，IFRS9极大提高了可比性，使得投资人及其他的报表使用人更易读懂财务报表。
For the IFRS, it influences the disposition of economic resource in the whole world, and causes international transformation of social wealth directly.
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。
Familiar with China GAAP, US GAAP, IFRS and audit procedures and disclosure rules.
熟悉中国、美国及国际会计原则，熟悉海外审计和信息披露的要求。
So far, the new courses that teach IFRS are popular among students, and in some cases are oversubscribed, according to officials at Ohio State.
俄亥俄州立大学的官员表示，到目前为止，讲授IFRS 的新课程受到了学生的欢迎，某些情况下甚至出现超额选课现象。
Using IFRS, a significant increase of their net profit level has been observed, and their equity capital are found slightly decreased.
首次采用IFRS使样本公司的合并报告净利润平均水平明显提高，权益资本略有减少。
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.
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.
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。
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