欧盟委员Charlie McCreevy警告国际会计准则委员会，称它“不是生活在政治的真空中”，而是“生活在真实的世界中”。
Charlie McCreevy, a European commissioner, warned the IASB that it did "not live in a political vacuum" but "in the real word".
国际会计准则委员会仍需要警惕。
其它人担心国际会计准则委员会的财务状况且害怕其受外界影响。
Others worry about the IASB's finances and its susceptibility to outside influence.
第二部分阐述了美国、英国、国际会计准则委员会及中国关于所得税会分计的研究历程。
I elaborate the history of income tax accounting in USA, British, IASC and PRC in the second main part.
当国际会计准则理事会成立后，它采纳了国际会计准则，并继续国际会计准则委员会的工作。
When the IASB was created, it adopted the IAS and continued the work of the IASC.
另一方面，如果国际会计准则委员会拒绝欧盟的要求而使其自建标准，创建全球标准也就落空了。
On the other hand, if the IASB refuses to bow to EU demands and the EU adopts its own standards, the goal to create global rules is dead anyway.
在此之前，由成立于1973年的国际会计准则委员会(IASC)发布国际会计准则(IAS)。
Previously, the International Accounting Standards Committee (IASC), founded in 1973, issued International Accounting Standards (IAS).
为欧洲和亚洲大部分国家制定规则并且最终有望也为美国制定规则的国际会计准则委员会已经非常混乱。
Into the mayhem has stepped the International Accounting Standards Board (IASB), which sets the rules in most of Europe and Asia and is eventually expected to have authority in America, too.
今年，财务会计准则委员会（FASB）和国际会计准则委员会（IASB）回顾他们的租赁会计准则。
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are reviewing their guidelines on lease accounting this year.
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.
美国财务会计准则委员会(FASB)与位于伦敦的国际会计准则委员会(IASB)的反应却是不为所动。
In response America's Financial Accounting Standards Board (FASB), and the London-based International Accounting Standards Board (IASB) have not budged an inch.
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.
国际会计准则委员会坚称地缘因素并不是什么问题，但是这确实能帮助他，一个欧洲大陆人，被英国和美国所接受。
The IASB insists geography was no consideration but it surely helps that he is a continental European who should be acceptable in Britain and America.
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.
国际会计准则委员会刚发布了坏账准则的讨论稿，财务会计准则委员会预计将在今年年底或2010年年初发布它的准则。
The IASB has just released its exposure draft on bad debt rules, with the FASB expected to issue its draft by the end of the year or early 2010.
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.
本文认为，国际会计准则委员会制定的核心准则的应用前景是光明的，但是国际会计准则在各国的协调历程则是长期的。
The co authors hold the view that the application of the core standards set by the International Accounting standard Board has a bright future...
英国是西方发达国家之一，其会计准则对世界各国，尤其是英联邦国家以及国际会计准则委员会的会计准则均有较大的影响。
The United Kingdom is one of the western developed countries. Its accounting standard has an important influence on that of other countries, especially on that of the Commonwealth of Nations and IASC.
国际会计准则委员会这一研究的结果或许能对美国金融会计标准委员会未来在这一领域改善美国公认会计准则产生重大影响。
GAAP with international financial reporting standards. The results of the IASB's research might significantly influence future FASB efforts to improve U. s. GAAP in this area.
在2008年12月份，财务会计准则委员会和国际会计准则委员会已经发布了一个讨论期为六个月的收入确认准则的讨论稿。
A broader revenue-recognition discussion paper was issued by FASB and the International Accounting Standards Board in December 2008 for a six-month comment period.
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.
国际会计准则委员会（IASC）于1 998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" on 2,1998, it is the fist time that IASC enact standard on IFR.
波曾先生在他的过去的委员会完全逃避的问题——美国企业是否应该采用国际会计准则（即IFRS）——上持有一个特别的观点。
Mr Pozen takes an unusual stand on an issue his former committee ducked completely: whether American companies should adopt international accounting rules.
4月末，美国证券交易委员会(SEC)出人意料地进一步提出了允许美国本土公司选用国际会计准则的设想，而不仅仅是外国公司。
In late April America's Securities and Exchange Commission (SEC) unexpectedly floated the idea of giving American, and not just foreign, companies the choice of using IFRS.
按照欧盟委员会的要求，自2005年起，在欧盟的上市公司的合并报表必须按国际会计准则进行编报。
According to EU commission's request, from 2005, must carry on European Union's To be listed's combined statements according to the international accounting standards edits the newspaper.
按照欧盟委员会的要求，自2005年起，在欧盟的上市公司的合并报表必须按国际会计准则进行编报。
According to EU commission's request, from 2005, must carry on European Union's To be listed's combined statements according to the international accounting standards edits the newspaper.
应用推荐