国际会计准则委员会

国际会计准则委员会和美国贝才务会计准则委员会对两种方法都是接受的，但都推荐使用直接法。

The IASC and the FASB accept both methods , but the direct method is preferred .

与美国和国际会计准则委员会的会计信息质量特征相比较，我国的会计信息质量特征还存在诸多不足，有必要重新构建。

There are still some deficiencies in Chinas qualitative characteristics of accounting information compared with that of American and IASC , therefore it is necessary to reconstruct it .

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 .

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 .

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 .

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 .

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 .

本文讨论和分析国际会计准则委员会核心准则的过去与未来。着重研究来自IOSCO成员对核心准则的反应，特别是关注美国的反应。

This article focuses its attention on the responses related to the core standards from IOSCO 's members , especially from the U.S.A.

成立国际会计准则委员会的协议；

Agreement to establish an international accounting standard committee ;

国际会计准则委员会发布的标准应该在无改动的状况下才能得到认可。

Standards issued by the IASB are supposed to be endorsed without modification .

其他人则担心国际会计准则委员会的财务状况且害怕委员会容易受到外界影响。

Others worry about the IASB 's finances and its susceptibility to outside influence .

这其中，国际会计准则委员会和美国财务会计准则委员会取得了较大的进展。

Among the organizations , International Accounting Standard Committee and Financial Accounting Criterion Committee of U.S.A.

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。

Even though America has seats on its board , there is concern that it will be under-represented .

对此怀疑的人可以回想一下国际会计准则委员会2008年10月适度放松会计准则后出现的假帐泛滥潮。

Anyone who doubts this should recall the frenzy of book-cooking after IASB modestly loosened the rules in October .

2002年，国际会计准则委员会发布了《国际会计准则第41号&农业》，其中提出了对生物资产核算的设想。

In 2002 , the International Accounting Standard committee released IAS-41 , putting forward the imagination of biological assets accounting among them .

西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。

Western countries and International Accounting Standard Committee put emphasis on the frame of accounting , and have set up a system of accounting concept frame .

当前，国际会计准则委员会正致力于构建一个适用于全球的以公允价值为计量基础的会计准则框架体系。

IASB is committed to building an applicable standard for accounting on the basis of the fair value to measure the framework of the system now .

受到愤怒的政客的打压，以及投资者要求反击的催促，国际会计准则委员会起草了预计今年年底开始使用的新规则。

Beaten up by furious politicians , and urged by investors to fight back , it has drafted new rules that should apply from the end of this year .

虽然利息和股利是与投资活动联系在一起的，但是，国际会计准则委员会和财务会计准则委员会都把收到的利息和股利归入经营活动产生的现金流量类中。

Although the interests and dividends are associated with investing activities , the FASB and the IASC classify the cash receipts from interests and dividends as cash flows from operating activities .

第二，国际会计准则委员会必须确保投资者仍能找出按照成本价计价的任何资产的市价&比管理者的建议好得多的衡量许多资产不良性的指标。

Second , IASB must ensure that investors can still find out the market price of any asset being carried at cost & a far better indicator of many assets'toxicity than managers'opinions .

第三章引入了会计准则制定基础的争论：是以美国财务会计准则委员会为代表的规则导向，还是以国际会计准则委员会为代表的原则导向？

In chapter 3 , a debate on the basis of accounting standard was introduced : one is Rule basis representative by FASB , the other is Principles Basis representative by IASC .

该准则的规定一方面是与国际会计准则委员会的规定趋同，另一方面是避免公司利用资产减值进行盈余管理。

On the one hand , it is convergence with the provisions of the International Accounting Standards Board , on the other hand , it avoid companies using impairment of assets for earnings management .

国际会计准则委员会在重组后非常重视会计准则的国际趋同，我国也积极参与中国会计准则的国际趋同活动。

After restructuring , the international accounting standards board attaches great importance to the international convergence of the accounting standards , and our country also actively participating in international convergence activities of Chinese accounting standards .

2004年12月和2006年2月，国际会计准则委员会和我国财政部相继出台涉及石油天然气生产企业的相关会计准则。

In December of 2004 and February of 2006 , International Accounting Standard Committee and Ministry of Finance of China successively issued the relevant accounting standards involving the petroleum and gas production enterprises . According to No.

国际会计准则委员会和西方各国（美国、英国、澳大利亚等）都已建立了各自的概念框架，可以说对财务会计概念框架的研究都非常重视。

International Accounting Standards Board and the Western countries ( U.S. , UK and Australia ) have established their own conceptual framework , can be said that the conceptual framework of financial accounting research have been emphasized .

我国受国际会计准则委员会影响，对公允价值采用谨慎使用的态度，严格限定公允价值的运用，致使以反映资产负债观思想的综合收益实践发展一度停滞。

Influenced by International Accounting Standards Board , China adopted a cautious attitude towards the use of fair value in a strict way , once causing stagnancy in the comprehensive income development embodied the thought of asset-liability view .

针对以上发现问题，比较和借鉴国外的先进的经验，主要是美国财务会计委员会和国际会计准则委员会的先进研究成果。最后，结合我国的实际，对发现的问题，提出一些改进的建议。

To solve the above problems are identified , compare and learn from the advanced experience of foreign countries , mainly from the United States Financial Accounting Committee and the International Accounting Standards Committee of the advanced research results .