ifrs

The Benefit Problem Study on the Formulation and Application of the IFRS

国际财务报告准则制定和应用中的利益问题研究

A Comparative Analysis of CAS and IFRS ; On Statement of Principles for Financial Reporting Issued by Accounting Standards Board ;

中国会计准则与国际财务报告准则差异分析试论英国会计准则委员会的《财务报告原则公告》

The Impact on the Financial Reporting of European Companies in the Transition to IFRS

向国际财务报告准则过渡对欧洲企业财务报告的影响

Can Market Effects around Mandatory IFRS Adoption be Attributed to Quality Effects or Convergence Effects ?

强制采用IFRS的市场效应来自于质量效应还是趋同效应？

Australia is a typical representative having adopted IFRS completely .

澳大利亚是全面采用国际财务报告准则的典型代表。

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 Framework for the Preparation and Presentation of Financial Statements states basic principles for IFRS .

《财务报表编制及列报框架》阐述了IFRS的基本原则。

This was designed to transform IFRS and US Generally Accepted Accounting Principles into a global accounting language .

这项努力的初衷是将IFRS和美国公认会计准则（GAAP）转变为一门全球统一的会计语言。

More and more countries have been adopting international financial reporting standards ( IFRS ) since 2005 .

自2005年起，越来越多的国家开始实施国际财务报告准则（IFRS）。

It was observed that the metal salt appeared to improve the performance of IFRs / PP.

有研究表明金属盐类物质可以提高膨胀型阻燃聚丙烯的阻燃性能。

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。

IFRS is less complex than GAAP , with fewer exceptions ;

国际财务报表准则比公认会计准则要简单些，而且特例也比较少。

It should compare the differences between the development model of Chinese accounting standards and IFRS , combine special accounting environment in China .

中国会计准则发展模式应通过比较与国际财务报告准则存在的差异，并结合中国特殊会计环境，坚持国家化，而不应该全盘国际化；

Most other countries have embraced the international rules , known as International Financial Reporting Standards ( IFRS ) .

其他很多国家都采用了国际标准——国际财务报告准则。

One day , another partner was discussing with me ways we could promote our thought leadership in IFRS to the market .

有一天，一个合伙人和我讨论如何将我们打造成为IFRS市场上的领先公司。

Research on the Differences Between PRC GAAP and IAS / IFRS

中国会计标准与国际会计标准的差异研究

The Seminar IFRS / IAS & Influence to Valuation and Financial Reporting was Held in Beijing

国际会计准则对资产评估与财务报表影响研讨会在京召开

EU companies have been required to use IFRS since 2005 , while foreign companies must start using the new standards from January 2009 .

欧盟公司自2005年起被要求使用国际财务报告准则，而外国公司必须自2009年1月开始使用新准则。

Digest of the Seminar IFRS / IAS & Influence to Valuation and Financial Reporting

推动以财务报告为目的的评估业务发展引导我国评估理论和实务的创新与提升&国际会计准则对资产评估与财务报表影响研讨会实录

The promulgation and implementation of New Accounting Standards response to the requirements of the development of market economy and achieve with IFRS convergence .

其颁布实施顺应了市场经济的发展要求，并实现了与国际财务报告准则的基本趋同。

The commission has already cleared the way for overseas firms to use IFRS when doing business or listing securities in America .

证券委员会已经为海外公司在美国营业或是上市时使用国际财务报表准则扫清了道路。

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。

In order to minimize the coordination costs , we must fully understand the potential impact brings to our listed companies for IFRS 9 .

文章还对我国准则与IFRS9的趋同进行研究，为了尽量减少协调成本，必须充分了解金融资产分类调整对我国上市公司财务信息的潜在影响。

The last part is literature review of the accounting standards for small sized enterprises . The second part is the research of IFRS for SMEs .

并对小企业的界定和小企业会计准则建设问题的研究现状进行了文献综述。第二部分《中小主体国际财务报告准则》简述。

For this reason , this paper analyses the differences between the accounting standards of our country and the International Financial Reporting Standards ( IFRS ) .

鉴于此，本文将对我国会计标准与国际财务报告准则进行差异分析。

It has reached its anticipated aim of design that test ifRs its safety , reliability , practicability and convenience of operation and maintenance .

经过正常生产运营，证明该系统设计安全可靠、实用、操作与维护方便，完全达到预期设计目标。

Prof Dietrich says competence with IFRS will become a selling point for students in search of jobs at big auditing firms .

迪特里希表示，对于在大型审计公司求职的学生来说，具备掌握IFRS的能力将成一个卖点。

In the run-up to the financial crisis , banks were prevented under IFRS from provisioning for expected loan losses .

在此次金融危机之前，根据该准则，银行被禁止为预期的贷款损失进行拨备。

And high quality financial reporting standards , e.g. IFRS , are conducive to conveying financial information reliably to foreign investors , thus promoting investments .

而高质量财务报告准则（如国际财务报告准则（IFRS），下同）则有利于将财务信息可靠地传递给外国投资者，进而促进投资者的投资行为。

For example , many jurisdictions are adopting International Financial Reporting Standards ( IFRS ), but not all find that they can do so completely .

比如，很多国家采纳了国际财务报告准则（IFRS），但不是所有的能够完全按照它来做。