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.
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。
What is workable for now in changing the existing accounting confirmation and measurement frame system is the introduction of information disclosure in the off-statement notes.
改变现行的会计确认和计量框架体系，现在可行的是增加“表外附注”部分的披露信息。
This should include an explanation of the key presentation, disclosure, recognition and measurement issues in the financial statements and in the notes to the financial statements.
这应包括介绍，信息披露，确认和计量问题的关键在财务报表中的财务报表附注中说明。
This should include an explanation of the key presentation, disclosure, recognition and measurement issues in the financial statements and in the notes to the financial statements.
这应包括介绍，信息披露，确认和计量问题的关键在财务报表中的财务报表附注中说明。
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