当前，全球会计国际化进程从协调阶段逐渐步入了趋同阶段。
At present, the global accounting internationalization process has stepped into a convergent stage from the coordination stage gradually.
IASB作为全球会计准则设立标准机构的出现和其引发的思考。
What are the main issues underlying the emergence of the IASB as a "global" standard setting body?
因此，如何防范会计信息失真，成为全球会计界人士最为关注的问题。
So how to keep a lookout on the distorted accounting information has been a problem that makes all accounting in the world pays more attention to.
IFRS尚未成为所有财务专业人士通用的全球会计语言是行业的重大失误。
It is a major failing that IFRS are not already the global accounting language for all finance professionals.
我应当感谢中注协自2003年以来就担任国际会计师联合会理事，为国际会计师联合会在中国以及对全球会计行业发挥的重要作用。
I want to thank Dr. Yugui Chen, who has been an IFAC Board member since 2003, for the leadership he has provided within IFAC, in China and to the global accountancy profession.
我们最有可能在金融领域看到这种做法，制定银行资本金要求、会计制度和信用评级方面的标准，将促进全球经济复苏。
We are most likely to see this in the financial realm, where setting standards for the capital requirements of Banks, accounting systems and credit ratings would facilitate global economic growth.
要建立并执行严格的资本和杠杆率要求，将影子银行体系纳入监管，制订全球统一的会计准则。
We need to establish and enforce strict capital and leverage ratio requirements, bring the shadow banking system under supervision and regulation and formulate globally consistent accounting rules.
全球四大会计事务所之一的德勤现在如坐针毡，已经成为有关自由企业未来的全球争夺战的焦点。
The global accounting powerhouse, Deloitte, is sitting between a bullet and a target in a global battle over the future of free enterprise.
普华永道会计服务公司发布了题为“2015年的世界”的报告，其结论是金融危机加快了全球经济力量向新兴经济体转移。
THE World in 2050, published by PwC, a professional-services firm, concludes that the financial crisis has accelerated the shift in global economic power to emerging economies.
商店失窃（这里包括店员本身偷窃以及会计差错）让全球零售商在今年损失1073亿美元。
SHOPLIFTING (which here includes theft by employees and accounting errors) cost retailers around the world $107.3 billion this year.
这不仅仅是英国的问题：会计行业是全球性的——它需要一个全球性的解决方案。
This is not a uniquely British problem: accounting is a global profession-and it needs a global solution.
澳洲会计师公会是澳洲最大的财务、会计及商业团体，也是全球最大的会计专业团体之一，拥有逾122,000名会员。
CPA Australia is the largest professional finance, accounting and business body in Australia and one of the world's largest accounting bodies with more than 122,000 members.
根据新的会计规定，全球企业将不得不修改对并购成本的会计处理方法，此举将影响公司利润，同时可能打击企业的并购愿望。
Companies around the world will have to change the way acquisition costs are handled under new accounting rules - a move that will hit profits and could damp the urge for mergers.
主张实行绿色会计的人士认为，对生态系统及其向人类所提供服务的效益进行全面核算，可能会揭示全球自然财富将会达到数十亿甚至数万亿美元。
Fully accounting for the benefits of ecosystems and the services they provide to human beings may reveal natural wealth that runs into the billions or even trillions of dollars globally.
另一方面，如果国际会计准则委员会拒绝欧盟的要求而使其自建标准，创建全球标准也就落空了。
On the other hand, if the IASB refuses to bow to EU demands and the EU adopts its own standards, the goal to create global rules is dead anyway.
澳洲会计师公会全球最大、最受认可和尊重的专业会计团体之一，在全球逾110个国家拥有超过129,000名会员。
With a membership base of more than 129, 000 professionals in over 110 countries around the globe, CPA Australia is one of the largest, most recognised and respected accounting bodies in the world.
公司不必再花重金来为世界各地业务编制会计报表，同时投资者也能更方便地对全球公司进行业绩比较。
Companies wouldn't have to spend as much to compile accounts for their operations around the world, while investors would find it easier to compare corporate results for companies on a global basis.
本周四，世行将启动一项全球伙伴计划——财富核算或绿色会计计划，在6 -8个国家就这一方式开展试点，印度和哥伦比亚将首先进行试点。
On Thursday, the World Bank will launch a global partnership to pilot this approach-known as wealth accounting or green accounting-in six to 10 countries, starting with India and Colombia.
此外，利华国际还接受全球前十名的国富浩华会计师事务所(Crowe Horwath)的审计。
In addition, Lihua is audited by a global top ten accounting firm, Crowe Horwath.
而在经济全球一体化的情况下，我国会计准则也应当以国际会计准则相趋同。
In the case of economic globalization, China's accounting standards should be convergence of international accounting standards.
随着全球绿色浪潮的涌起，环境会计将成为现代会计理论的重要内容。
Along with the surge of global green wave, environmental accounting will become an important component of modern accounting theory.
身为全球四大会计师事务所之一，德勤在上海的分公司曾担任金融软件企业东南融通的审计师。
The Shanghai affiliate of Deloitte, one of the Big Four global accounting firms, used to be the auditor of Longtop, a Chinese financial-software company.
上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。
Fraud on accounting information of listed companies is a common phenomenon in global security market now days.
创造会计行为是全球证券市场普遍存在的不足。
Creative accounting behavior is the common phenomenon in the world security market.
笔者从会计准则全球趋同背景出发，提出改进公司财务报告披露的三层框架模式设想。
This paper brings forward a three layer framework of financial report disclosure model on the premise of global convergence of accounting standards.
这些措施包括设立一个名为监督者的学院以分享全球金融机构的信息，以及一项协调会计标准的计划。
Those measures include setting up a so-called college of supervisors, which would share information about global financial institutions, and a plan to harmonize accounting standards. Mr.
上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。
Nowadays, accounting information distortion of listed companies is a widespread problem on global stock markets.
上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。
Nowadays, accounting information distortion of listed companies is a widespread problem on global stock markets.
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