Or 0.10 yuan over last year. That was mainly caused by auditor'sper new Chinese Accounting Standards.
元。主要是审计师按新会计准则对管理费用部分项目进行了重分类调整。
The new Chinese Accounting Standards has been issued on February 15, 2006, which emblematizes it further approaches to the International Accounting Standards.
2006年2月15日中国新会计准则的正式发布,标志着我国会计准则与国际会计准则进一步全面接轨。
Chinese Accounting Standards has been introduced fair value measurement since 1997. We have experienced three stages of advocating, avoidance and re-introduction.
我国会计准则自1997年引入公允价值计量后,经历了提倡、回避和重新引用三个阶段。
Macve: I mean part of the difficulty, I think, as you would expect, is China's accounting standards are still Chinese accounting standards, but they are almost the same as IFRS.
Macve教授:我想困难之一就是,如你所预料的,中国会计准则仍然是中国的会计准则,但是他们几乎和国际会计准则(IFRS)一样。
This dissertation analyses Chinese institutional environment, and points out it is unable to play a strong supporting and assisting role to the enforcement mechanism of Chinese accounting standards.
主动和被动执行机制之间的主次关系。本文还对中国会计标准执行的制度环境进行了分析,指出中国目前的制度环境无法对中国会计标准执行机制起有力的支撑和扶助作用。
The Chinese economic environment is another explanation. In the final part of the thesis, we offer some opinions to improve the process of formulation accounting standards.
最后本文针对上一部分发现的问题,从博弈论的角度提出改善中国会计准则制定程序的一些措施。
Then In-depth analysis of Chinese listed companies to disclose information on quality standards at the same time to build Chinese characteristics of the quality of accounting information system.
然后就上市公司会计信息披露质量理论探究,在深入分析了我国上市公司信息披露质量的标准同时构建了我国会计信息质量特征体系。
For those sceptical about the NBS data she also analyses the profits of Chinese companies listed overseas, whose finances are audited according to international accounting standards.
由于中国国家统计局数据的令人质疑,她还因此分析了海外上市的中国企业业绩,因为这些企业的财务报告均按国际财务报告准则进行了审计。
For those sceptical about the NBS data she also analyses the profits of Chinese companies listed overseas, whose finances are audited according to international accounting standards.
由于中国国家统计局数据的令人质疑,她还因此分析了海外上市的中国企业业绩,因为这些企业的财务报告均按国际财务报告准则进行了审计。
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