iass

The issue of New Accounting Standards for Business Enterprises ( 2006 ) speeded up the convergence process of Chinese accounting standards with International Accounting Standards ( IASs ) .

2006年中国新会计准则体系的发布，进一步加速了我国财务会计与国际会计准则趋同的进程。

Ice-active substances ( IASs ) are a kind of extracellular glucoprotein with a function to inhibit the ice crystal growth .

冰活性物质是由南极冰藻产生的具有抑制冰晶生长的一类胞外糖蛋白。

The nature of Independent Auditing Standards ( IASs ) is that it is a series of contracts made by those whose interest is affected by the standards , which means the ' due process ' of IAS setting is a process of ' perfect game ' among various constituencies .

独立审计准则的实质是审计活动的利益相关者所达成的契约，这一性质决定了审计准则制定的允当程序是相关利益者充分博弈的过程。

By means of Event Study and Panel Data Regression , the paper studies the relevance between the CAR and earnings and book value of annual reports disclosed by Chinese dual listing companies according to PRC-GAAP , HK-GAAP or IASs , which issue A shares and H shares simultaneously .

本文采用事件研究和面板数据回归方法对我国A股～H股双重上市公司境内外报表披露的会计盈余和帐面净值与股票超额收益的相关性进行了研究。