国际会计

进一步与国际会计惯例接轨，满足加入WTO的需要。

They should be accordance with the international accounting 's convention so as to fit the demands to entering WTO .

国际会计准则理事会（InternationalAccountingStandardsBoard）已经迈出了头一步，对欧元区银行是否为政府债券相关损失作了充足拨备提出了质疑。

The International Accounting Standards Board has taken a first step , raising questions about whether eurozone banks are provisioning adequately for losses on government bonds .

中国已经加入了WTO，这对中国的经济来说既是机会也是挑战，随着全球经济一体化和国际会计协调化，原始的成本性态分析已经跟不上经济的飞速发展及要求。

China has already entered WTO , which is both opportunity and challenge for Chinese economy .

本文在分析国际会计公司对我国经济发展乃至经济安全的影响之后，提出合理运用WTO的相关规则，从完善相关法律、行业监管模式、从业人员素质等各方面提出相关建议。

The article analyses the impact from the international accounting firms and proposes how to apply the relevant rules under WTO to improve the domestic accounting firms .

自从去年成功推动欧盟（EU）同意采用国际会计标准之后，国际会计准则理事会的注意力便日益转向了亚洲。

Since scoring a victory when the European Union agreed to adopt its standards last year , the IASB 's attention has turned increasingly to Asia .

通过分析WTO关于会计服务贸易的有关规定，探讨我国会计服务业和国际会计服务业的差距，并提出相应的对策和措施。

By analyzing the provisions of the WTO for accounting service trade , this paper discusses the differences between our accounting service industry and international accounting service industry and sets forth corresponding countermeasures .

包括监管SEC的国会委员会会长在内的一些政客担心这会使制定标准的权力落入国际会计准则委员会手中。

Some politicians , including the head of the congressional committee that oversees the SEC , worry about ceding standard-setting power to the IASB .

如汇丰（hsbc）在其呈文中指出的那样，国际会计准则已经要求区分银行业务与交易业务。

As HSBC has pointed out in its submissions , international accounting standards already require a distinction between banking activities and trading activities .

会计计量的公允性是WTO公平贸易的延伸，而我国会计标准与国际会计标准在客观上存在一定差异。

The fairness in accounting measurement is the extending of fair trade of WTO . However , the difference between the standards of China 's accounting and international accounting to certain extent does exist .

国际会计准则委员会（internationalaccountingstandardsboard）今日将考虑调整会计规则，以降低银行对一些资产进行重新归类的难度，将更多金融工具按成本而非按被压低的市场价值计价。

The International Accounting Standards Board will today consider adjusting its rules to make it easier for banks to reclassify some of their holdings and account for more financial instruments at cost rather than at their depressed market value .

国际会计准则理事会表示，为了响应20国集团（G20）在年底前推行此项改革的呼吁，它加快了改革速度。

IASB said it had fast-tracked the changes in response to calls by the Group of 20 nations to introduce them by the end of the year .

针对中国加入WTO并逐步与国际会计接轨，提出自创无形资产确认和计量的一点意见，并和国际会计准则进行比较，提出建议。

In view of China joining the WTO and with international accounting , this article will describe the self-created confirming and measuring method for the invisible assets , and comparing the international accounting standard , and give some suggestion .

他非常自豪地回顾了中国与国际会计准则理事会（IASB）去年签署的具有里程碑意义的协议。

With steely pride , he recalls a landmark agreement last year between China and the International Accounting Standards Board .

均富国际会计事务所（GrantThornton）2012年的一份报告显示，在全球范围内接受调查的私人控股和上市公司中，高级管理层的岗位有五分之一被女性占据。

A 2012 report by accounting firm Grant Thornton showed that globally women held one in five senior management positions at privately held and public companies surveyed .

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 .

布鲁塞尔一家欧盟监管委员会投票一致决定，接受国际会计准则理事会（IASB）周一对国际会计准则做出的紧急修改。

An EU regulators ' committee in Brussels voted unanimously to accept Monday 's emergency changes made by the International Accounting Standards Board .

在后金融危机时代，国际会计准则理事会（IASB）与美国会计准则理事会（FASB）联手进行会计财务报告研究，希望联合建立高质量的会计准则。

In the post-financial crisis era , IASB and FASB jointly research for financial reporting in order to establish a high-quality accounting standards .

国际会计准则委员会（IASB）提出简化公允价值计量和采取预期现金流量模型计量减值。

International Accounting Standards Board ( IASB ) requires them to simplify the fair value measurement and use Expected Loss Model to measure depreciation .

国际会计准则委员会（IASC）于1998年2月发布了第34号国际会计准则（IAS）“中期财务报告”，这是IASC首次就中期财务报告问题发布准则。

IASC has enacted IAS34 " interim financial reporting " on2,1998 , it is the fist time that IASC enact standard on IFR .

加入WTO后，企业跨国经营和引进外资会明显增加，新的国际会计业务将不断出现，而会计作为国际贸易通用的语言将会发挥更加重要的作用。

After WTO entry , the transnational operation and foreign funds introduction of the enterprises have increased obviously , the new international accounting businesses occur continuously , and being as the general language in the international trade , the accounting will play a more important role .

新会计制度的出台，会计诚信的危机，加入WTO后与国际会计惯例的接轨，要求会计人员必须不断学习，全面掌握新会计制度，不断加强职业道德建设。

It is because of the new rules in accounting system and the crisis of trust worthiness in accounting and the international rules after China 's entry into WTO , accountants are required to make continued study in order to work in the new system totally .

国际会计准则理事会（iasb）早些时候公布了以市价评估资产的“公允价值”会计规则的改革方案。

The international accounting standards board earlier published its overhaul of rules on " fair value " accounting , where assets are marked to market prices .

根据国际会计准则理事会（iasb）昨日公布的提案，美国之外的银行将需要比现在提早很多公布其贷款的预期亏损。

Banks outside the US would have to report expected losses on their lending much earlier , under proposals published yesterday by the international accounting rulemaker .

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 .

国际会计准则理事会（IASB）一直试图通过寻求统一的法规以及会计准则和程序来编制财务报告，以缩小不同国家的差异。

IASB is committed to narrowing these differences , by seeking to harmonize regulations , accounting standards and procedures , relating to the preparation and presentation of financial statements .

全球统一会计体系的拥护者则表示，若采取充分的保护措施就可以减少国际会计准则的制定机构、即IASB所受到的政治干预。

Proponents of a single , global accounting system say sufficient protections could assure that the body that crafts international rules , the IASB , is buffered from political interference .

为规范石油天然气行业特殊的交易或事项，美国等国家和国际会计准则理事会（IASB）都发布了专门的石油天然气会计准则或采掘业会计准则。

In order to making criterion for oil and gas industry special business , the USA and IASB etc promulgated oil and gas ac - counting standard or mining accounting standard .

包括监管SEC的国会委员会会长在内的一些政客担心这会使制定标准的权力落人国际会计准则委员会手中。尽管美国在国际会计准则委员会中也有委员席位，但是他们仍担心其代表名额不足。

Some politicians , including the head of the congressional committee that oversees the SEC , worry about ceding standard-setting power to the IASB . Even though America has seats on its board , there is concern that it will be under-represented .

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

Both Financial Accounting Standard Board ( FASB ) and International Accounting Standard Board ( IASB ) are transferring from historical cost accounting to fair value accounting in making accounting standards .

国际会计准则理事会（iasb）和美国财务会计标准委员会（fasb）目前都在草拟更改主要财务报表内容的提议。

Both the international accounting standards board and its US counterpart , the financial accounting standards board , are currently developing proposals to change the contents of the main financial statements .