国际会计准则

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 .

随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。

With International Accounting Standard being accepted widely , the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39 .

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 .

但一些欧洲银行已在私下里向国际会计准则委员会游说，要求消除其国际财务报告准则（InternationalFinancialReportingStandards）与美国公认会计准则（GAAP）之间在重新归类方面存在的一些差异。

But several European banks have privately lobbied for the IASB to remove some reclassification differences between its International Financial Reporting Standards and US GAAP .

国际会计准则趋同是我国加入WTO后参与国际竞争、分享国际市场对企业会计信息的必然要求。

After joining in the WTO , participating in international competition and sharing its market , the convergence of International Accounting Standards has become a necessity for China .

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 .

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 .

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 .

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 .

为了规范实务中长期资产减值的会计处理，美国财务会计准则委员会（FASB）和国际会计准则委员会（IASB）分别于1995年和1998年颁布了相应的会计准则。

In order to standardize the accounting of long-lived assets in practice , FASB and IASB issued related standards in 1995 and 1998 respectively .

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 .

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 .

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 .

国际会计准则理事会IASB自1972年成立以来，在证券委员会国际组织的IOSCO的支持下，制定了40项核心准则。

Since the inception of IASC in 1972 under the sup-port of IOSCO , it develop the 40 core standards .

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 .

负责制定银行会计准则的国际会计准则理事会（IASB）表示，欧洲某些金融机构在最近的业绩公告中对所持希腊国债的损失计提不足。

Some European financial institutions should have taken bigger losses on their Greek government bond holdings in recent results announcements , says the organisation that sets their accounting rules .

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 .

商业道德研究所（InstituteofBusinessEthics）不久前的一份报告以必和必拓（BHPBilliton）为例指出了这一点。这家矿业公司对于CEO的薪酬报告了两个数字，一个是基于英国规定，另一个是基于国际会计准则。

A recent report by the Institute of Business Ethics made this point using the example of BHP Billiton - the mining company reports two figures for its chief executive 's pay , one based on UK standards , the other on international accounting rules .

国际会计准则理事会（IASB）今天将披露它迄今最为重大的一项尝试，旨在处理外界的抱怨，即该机构脱离用户，而且推出新规则的速度也太快。

The International Accounting Standards Board will today unveil its most significant attempt yet to address complaints that it is out of touch with users and propagating new rules too quickly .

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 .

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 .

国际会计准则理事会作出此项决定之前，正向采用国际财务报告准则（IFRS）过渡的中国和日本抱怨称，国际会计准则第24号的具体条款要么不可行，要么不明确。

The decision came after China and Japan , which are both moving toward International Financial Reporting Standards , complained that the detailed provisions of IAS 24 were either unworkable or unclear .

2008年10月16日，国际会计准则理事会（IASB）和美国会计准则委员会（FASB）联合发布了《改进财务报表列报初步意见讨论稿》。

In October 16,2008 , the International Accounting Standards Board ( IASB ) and Financial Accounting Standards Board ( FASB ) jointly issued the Discussion Paper & Preliminary Views on Financial Statement Presentation .