It is also more principles-based, granting auditors greater room to use judgment.
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。
Wall Streeters must be soccer fans at heart, because they are huge supporters of the principles-based approach.
“华尔街客”们肯定是衷心的英式足球粉丝，因为他们都是原则导向管理的拥趸。
BACKGROUND: It is currently urgent to design biomechanical principles-based bone plate according to stress and strain distribution after plate fixation.
背景：研究接骨板固定后的应力、应变分布规律，设计符合生物力学原理的接骨板是当前急待解决的课题。
These results should be of interest to U. S. policymakers as they continue to contemplate a shift to more principles-based accounting standards (e. g. , IFRS).
研究结论对美国政策制定者是有益的，他们将继续思考更多地向规则导向会计准则转换。
Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U. S SEC.
目标导向会计准则是美国SEC提出的一种有别于规则基础与纯原则基础的新的准则模式。
Core principles of effective banking supervision and Basel II, as guidelines of global banking supervision, advocate the principles-based regulation and market discipline.
《有效银行监管的核心原则》和《新资本协议》是国际银行监管的纲领性文件，对实施原则导向监管和发挥市场纪律作用进行了明确要求。
The move comes amid growing concern in the US that New York is losing out to emerging financial centres in Asia and to London, with its lighter-touch, principles-based regulatory regime.
保尔森发表此次讲话之际，美国国内对纽约地位的担忧正日渐加剧：随着亚洲新兴金融中心的崛起，以及伦敦的监管体系更为温和且基于原则，人们担心纽约正逐渐失去优势。
This paper first discusses the connotation of the principles-based regulation and market discipline, and then give some advises for how to implement effective banking supervision in China.
本文在厘清原则导向监管和市场纪律的内涵与作用的基础上，对我国实施有效银行监管进行了探讨。
They came up with a computer model, based on the self-organising principles of an ant colony.
他们提出了一个基于蚁群自组织原则的计算机模型。
The organizational bonds were based on the common principles of law and administration and on the universal army of officials who enforced common standards of conduct.
这些组织的纽带是以法律和行政的共同原则，以及执行共同行为标准的普遍军队官员为基础的。
Kwanzaa is based on seven principles which are unity, self-determination, collective work and responsibility, cooperative economics, purpose, creativity and faith.
宽扎节以团结、自主、集体工作和责任、合作经济、目标、创造力和信仰这七个原则为基础。
Recently a bevy of shoes based on similar principles have hit the U.S. market.
最近美国市场又出现了一些原理与此相类似的鞋子。
Let's begin by exploring some of the principles on which ZFS is based.
让我们开始先探索一些ZFS所基于的原则。
Principles are based on industry best practice, and reflect the enterprise's purpose, vision, and values that are implemented through policies, procedures, and standards.
原则基于行业最佳实践，反映通过策略、过程和标准实现的企业目的、远景和价值。
The FSA has won plaudits for an approach based more on principles than hard rules.
FSA因为更依赖于原则而不是硬性规则而赢得喝彩。
We should be able to have a grounded conversation based on principles 95 percent of Americans support.
我们应该根据百分之九十五的美国民众所支持的原则来进行对话。
He suggested that these principles should be applied based on the context because the adherence to some principles is more important than to others.
他认为应该根据上下文应用这些原则，因为遵守某些原则要比遵守其它的更为重要。
The finding sheds light on a possible ancient healing practice that may have been based on similar principles to acupuncture.
这一研究发现清楚地表明其可能是一项基于类似针灸原则的古代治疗实践。
But it's not science, and it isn't exactly engineering, either — at least not from the standpoint of quantifiable principles based on hard facts.
但是它不是科学，也不是精确的工程——至少从基于事实的可计量原则的观点看不是。
The Commission thus calls for health systems to be based on principles of equity, disease prevention and health promotion with universal coverage, based on primary health care.
委员会为此呼吁卫生系统遵循公平原则，努力预防疾病，以初级卫生保健为基础，实现全民医疗保健，以增进健康。
Both then crafted delicate new systems based on principles of popular sovereignty.
它们都在基于主权在民的原则上制定了细致入微的新系统。
From first principles, just based on the statistical math we've seen so far.
从第一性原理，就是基于前面学过的统计数学。
It's no coincidence that many study methods are based on principles similar to the RUP's.
并不是巧合，许多研究方法都基于同RUP类似的原理。
All the principles are the same for other HTTP-based formats.
所有原则对其它基于HTTP的格式都相同。
The ESB pattern is based on fundamental SOA design principles.
ESB模式基于基础SOA设计原则。
The specification is based on the following design principles.
该规范是基于如下的设计原则。
According to the requirements and principles, the provider is based on the Visa type, as shown below.
根据要求和原则，选择提供商将基于如下所示的签证类型。
According to the requirements and principles, the provider is based on the Visa type, as shown below.
根据要求和原则，选择提供商将基于如下所示的签证类型。
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