February 15, 2006, China formally promulgated the accounting standards for enterprises - 8 CAS8 asset impairment, (2007), and in January 1 in the listed company officially implemented.
2006年2月15日，我国正式颁布《企业会计准则第八号—资产减值》(CAS8)，并于2007年1月1日起在上市公司正式实施。
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.
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。
After January 1, 2007, China began to use new accounting standards in the listed company accounting process, and after the gradual spread.
我国于2007年1月1日在上市公司的会计处理过程中全面采用新会计准则，并在之后逐步推广。
So in order to solve this problem and set up the accounting standards system in China, we must base on our country's peculiar environment.
因此，为了解决这一矛盾，建立适合中国会计环境的会计准则体系，必须立足于我国目前特有的会计环境。
In China issued the "accounting System" and other specific accounting standards, the principle of prudence has been further reflected.
在我国颁布《企业会计制度》和其他具体会计准则中，谨慎性原则得到了进一步的体现。
The change of inventories standards has enriched the theories of the accounting standards in China.
存货准则的变化，丰富了我国会计准则理论内涵。
In China, the accounting standards provide direct method, and the figures of indirect method are disclosed as supplementary materials.
在中国，会计准则规定使用直接法，间接法的有关数据是作为报表的补充资料披露的。
The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.
《2006企业会计准则》中关于“公允价值”的规定是我国会计计量中对会计计量属性有了新的选择。
February 2006 China promulgated the new accounting standards, that again fair value as the gauging property in accounting, the fair value of related issues once again become the focus of attention.
2006年2月我国在新颁布的会计准则中重新将公允价值列为会计计量属性之一，再一次将公允价值的相关问题放在了聚光灯下。
With the development of multinational insurers, the international coordination of Insurance Accounting Standards has become an unavoidable part in setting up China Insurance Accounting Standards.
随着保险公司国际化经营程度的不断提高，保险会计准则国际协调已成为我国保险会计准则建设中不可回避的重要问题。
Then it introduces the application of fair value in International and American Accounting Standards and its enlightenment to China.
然后，介绍了公允价值在国际会计准则和美国会计准则的应用情况及其对我国的启示。
Mean while, China in the absence of a separate "Enterprise Accounting Standards No. x x -Fair Value Measurements" case, actually, "in advance to" have the "advanced" fair value auditing standards.
尤为值得关注的是：我国在缺乏单独的公允价值会计准则的情况下，却提前发布了“先进的”公允价值审计准则。
The results also provide empirical evidence for the use of fair value in the new Accounting Standards of China.
这为我国新准则中引入公允价值计量的合理性提供了经验证据。
In February 15, 2006, China formally issues the new Accounting Standards, the new Accounting Standards include one Basic Accounting Standard and thirty-eight specific Accounting Standards.
我国新企业会计准则于2006年2月15日正式颁布，它包括一项基本准则和三十八项具体会计准则。
In February 15, 2006, China formally issues the new Accounting Standards, the new Accounting Standards include one Basic Accounting Standard and thirty-eight specific Accounting Standards.
我国新企业会计准则于2006年2月15日正式颁布，它包括一项基本准则和三十八项具体会计准则。
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