Today, an investor in Europe could not tell from reading a company's financial report whether it is using full-blown IFRS or the EU version.
目前，一个欧洲的投资者仅通过阅读财务报告，是不足以区分公司究竟使用的是IFRS的全本还是欧盟版本。
The company also expects non-IFRS (the equivalent of non-GAAP) operating margin to be below the previously expected range of 6%-9% for the quarter.
该公司还预计，非国际会计准则的当季营业利润率将远低于此前预计的6%至9%。
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。
It does not achieve convergence until adopting IFRS.
直到采用国际财务报告准则才实现趋同。
The following are 20 common questions related to IFRS.
以下是有关国际财务报告准则的20个常见问题。
EU companies have been required to use IFRS since 2005.
欧盟公司自2005年起被要求使用国际财务报告准则。
But several observers say it's likely the shift to IFRS will still occur.
但几位观察人士表示，向IFRS过渡的计划可能会继续执行。
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。
These factors have augmented the demand in China for accountants with knowledge of IFRS.
以上因素增加了在中国对懂得IFRS的会计师之需求。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。
The initial lack of skill sets in the application of IFRS, however, is only an initial problem.
IFRS的应用带来的技术人员匮乏问题，仅仅是一个初步问题。
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。
Is understanding IFRS more a conceptual issue or more a problem of just dealing with many new rules?
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？
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。
The Trustees will continue to ensure that Chinese stakeholders are fully involved in the future development of IFRS.
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。
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。
The change to IFRS would force a company to adopt the first-in-first-out (FIFO) methodology or weighted average cost method.
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。
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。
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。
"You can leverage US GAAP for certain topic areas but the bottom line is there hasn't been a lot of material developed on IFRS," he said.
“你可以在某些课题领域借助美国的GAAP。不过根本问题在于，基于IFRS开发的课件并不多，”他表示。
Under IFRS - no residual value whereas under the local tax treatment, one has to set aside a 10% residual value when computing depreciation.
根据IFRS，没有残值。而当地税法要求将10%的残值排除在折旧的计算之外。
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。
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。
International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB), which was created in 2001.
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。
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。
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。
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.
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。
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。
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。
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