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。

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.

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自1996年以来，心胸外科学会设立了一个数据库，让医生可以将自己的临床成绩与国家和国际标准相比较。

Since 1996, the Society for Cardiothoracic Surgery has published a database that allows doctors to compare their own clinical performance to national and international standards.

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最终目标是承认其他国家的可比较项目，因此外国游客也将符合条件参与国际注册旅客项目，公告说。

Eventually, the goal is to recognize comparable programs in other countries so that foreign visitors will be eligible for participation in International Registered Traveler, the notice states.

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