会计准则

第二个挑战是我的新角色&美国会计准则专家。

The next challenge was my new role as the US GAAP expert .

按照国际通行惯例，商业银行在全球范围内的上市必须要遵循国际通用的会计准则要求。

According to international convention , if Chinese bank wants to be listed in the worldwide area , it should follow the International GAAP .

我国加入WTO后会计准则国际化刍议

Modest Proposal for the Internationalization of Accounting Standard after Entering into WTO of Our Country

会计准则国际化研究&基于加入WTO的思考

Study of Internationalization of Accounting Principles

对新《企业会计准则》的基于EVA分析

On New " The Corporate Accounting Standard " Based on EVA Analysis

事实上，2008年后，欧盟委员会（EuropeanCommission）已经认定中国内地会计准则等同于欧盟（EU）采用的《国际财务报告准则》。

Indeed , since 2008 , the European Commission has deemed mainland standards as equivalent to IFRS as adopted by the European Union .

IASB无形资产会计准则与我国无形资产的确认

IASB Intangible Asset Accounting Maxim and Affirming Intangible Asset in China

第三，对比分析A股公司和AB股公司的公司治理特征，以考察国际会计准则的执行是否有助于改善其他制度环境。

Third , comparing firms issuing only A-share and firms issuing both A-share and B-share , I investigate whether IAS contributes to corporate governance and generalize my results to other institutional systems .

目前，国际会计准则委员会（IASC）正在进行重大改革，这是适应资本市场全球化而采取的重大举措。

At present , IASC is under an overhaul reform which is an important step to adapt to the globalization of capital market .

我们也分析了IASB第65号征求意见稿评论意见的争议，认为分析结论对我国的农业会计准则制定具有积极作用。

We also analyzed the comment letters of IASB E65 . We concluded that the results have some positive effects on the standards setting of our national agricultural activity .

通过运用价值相关研究方法中的Feltham-Ohlson模型，检验我国会计准则变更是否达到了准则制定者期望达到的目的。

This paper uses Feltham-Ohlson Model in the research methods of value-relevance to examine whether the goals that the setters expected has been achieved in the process of Financial accounting standard changing .

不论是国际会计准则IAS27还是我国的合并会计报表暂行规定，都将合并范围的界定作为准则的重点；

No matter in IAS27 or in temporary standards of consolidated accounting statement issued by our country , scope is the most important part in the standards , and be put premier .

对现行事业单位会计准则和制度的实践与思考

Practice and thought on account rule and system in current institution

新旧债务重组会计准则对比研究

Comparative Study on Accounting Stadards of New and Old Debt Reorganization

公允价值计量及其在新企业会计准则中应用的思考

Fair Value and its Implement in the New Financial Accounting Standard

会计准则国际发展的利益关系分析

The International Development of Accounting Standards : the Interest Relationship Analysis

中国会计准则与国际会计准则之比较研究

The Comparative Study of Chinese Accounting Standards and International Accounting Standards

中英会计准则比较及启示

Comparison of Accounting Standard between UK and Chinese and Its Enlightenment

对我国养老金会计准则框架体系提出了自己的设想。

My suggestions on the framework of our pension accounting standards .

会计准则协调和会计实务协调都可以从定量的角度衡量。

Accounting standard coordination and practice coordination can be measured quantitatively .

中美政府与非营利组织会计准则体系比较研究

Sino-American Comparative Study on Government and Nonprofit Organization Accounting Standards System

第三章，从理论分析角度阐述新会计准则对盈余稳健性的影响。

Chapter three analyses the practical effects of new accounting standards .

会计准则和概念框架同属于经济中的制度安排。

Accounting standards and conceptual framework are both institutional arrangements in economy .

税收国际协调与会计准则全球趋同关系之辨析

The Relationship between International Tax Coordination and Global Convergence of Accounting Standards

国际会计准则制定导向的理性分析

Rational Analysis on the Orientation of Setting International Accounting Standard

关于我国企业会计准则和事业单位会计准则合一问题的思考

Thinking on the Combination of Accounting Principles for Enterprises and Non-profit Organization

会计准则制定目标与会计目标

Objective of Establishing Accounting Standards and Objective of Financial Accounting

第六章讨论会计准则的制定方法，对西方理论进行介绍和评价。

Chapter four introduces the major setting mode of the accounting standard .

中关会计准则制定机制存在很大的差异。

There is great difference between China 's and American norm-formulating mechanism .

非货币性资产交换新旧会计准则比较与分析

Analytical Comparison between Old and New Accounting Standards on Non-monetary Assets Exchange