The company USES an internationally recognized accounting standard.
公司要用一个国际化认可的会计制度。
The accounting standard with newest favour changed name of these two subject!
恩最新的会计准则把这两个科目名字改了！
Fair value has been widely introduced since 2006 Corporation Accounting Standard.
2006新的企业会计准则中广泛地引入了公允价值的计量属性。
For a start, the widening split between accounting standard-setters is a huge difficulty.
一开始，会计准则制定者分歧加剧就是一个大问题。
Accounting standard coordination and practice coordination can be measured quantitatively.
会计准则协调和会计实务协调都可以从定量的角度衡量。
Real effects of present lease accounting standard indicate that this objective isn't achieved.
对现行准则实施效果的分析表明现行租赁准则并未实现这一目标。
Therefore, it has a great realistic significance to probe into the accounting standard-setting problem.
因此，对会计准则制定问题进行研究具有重大的现实意义。
In the long run, establishment of a new accounting standard also is an important task for modern enterprises in China.
从长远来看，建立战略管理目标为导向的会计制度安排也是我国现代企业制度建设的重要组成部分。
This thesis mainly study on the influence of new debt restructurings accounting standard to listed companies in China.
主要针对新《债务重组》准则对上市公司的影响情况进行研究。
It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.
高质量的会计准则是否会导致高质量的财务报告历来是一个饱受争议的问题。
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.
随着我国《企业会计准则(2006)》的颁布与实施，公允价值计量属性又一次成为人们关注的焦点。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
This paper analyzes some problems of computerized accounting system caused by implementation of new accounting standard and the solutions.
文章就新会计准则的实施给会计电算化系统带来的一些问题及解决方法作简单分析。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
在我国已有的会计规范及监管制度下，我国会计信息披露质量有所提高吗?。
The value correlation rose very quickly when the accounting standard carried out, but dropped in the next year, the persistence is very weak.
在会计准则实施的第一年价值相关性明显提高，但是在第二年又出现了价值相关性的降低，持续性得不到保证。
China published an Exposure Draft of an accounting standard on business combinations in 1995, but the final standard has not been issued till now.
虽然我国早在1995年就发布了企业合并会计准则的征求意见稿，但最终准则迟迟没有出台。
This paper mainly discusses the problem that how the implementation of New Accounting Standard will influence the application of XBRL in our country.
本文主要探讨了新准则的实施将对XBRL在我国的应用产生怎样的影响。
This article proposes an accounting standard quality assessment framework in terms of formulation quality, content quality and implementation quality.
本文从准则制定质量、内容质量及执行质量三个方面提出了一个会计准则质量评价框架。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
The article explained the nature of related party transactions on the foundation analyses of basic presenting accounting standard for business enterprise.
本文在现行会计准则关于关联方和关联方交易及其披露规定的基础上，对关联方及关联方交易的实质进行了分析。
The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.
《企业会计制度》要求企业计提八项减值准备，以降低企业的潜在风险。
IN PUBLIC, bankers have been blaming themselves for their troubles. Behind the scenes, they have been taking aim at someone else: the accounting standard-setters.
台面上，银行家们将他们的麻烦归咎于己身，台面下，他们一直把目标对准他人：会计准则制定者。
The accounting standard in China, though manifesting the ideology of comprehensive income, has not reinforced the established the comprehensive income report.
我国的新会计准则虽然体现了全面收益的思想，但并没有建立全面收益报告。
There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
或有事项会计准则仍有一些不足之处，诸如与或有事项相关的资产的确认，或有负债的披露等等。
Western countries and International accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.
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。
Analyses compare non profit organization accounting struction and accounting standard, seek for the ways between our budget accounting and international accounting.
分析比较了中西方非盈利组织会计的架构和准则，探索了我国预算会计和国际会计惯例接轨的途径。
The problem of reserve for assets reduction has bean stipulated in "Enterprise Accounting System"and "Enterprise Accounting Standard"published by the Financial Ministry.
财政部颁布的《企业会计制度》和《企业会计准则》中都就资产减值准备问题作出具体规定。
The problem of reserve for assets reduction has bean stipulated in "Enterprise Accounting System"and "Enterprise Accounting Standard"published by the Financial Ministry.
财政部颁布的《企业会计制度》和《企业会计准则》中都就资产减值准备问题作出具体规定。
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