他们认为,这样做才能抓住会计准则的精神。
They argue this would capture the spirit of accounting rules.
会计准则制定者认为披露的信息越精确越好。
The bodies that set accountancy standards believe the more accurate disclosures are, the better.
国际会计准则委员会仍需要警惕。
会计准则全球趋同已是大势所趋。
The general trend of accounting principles is being identical.
第二部分,会计准则的概念和实质。
否则,欧盟威胁将创建自己的会计准则。
If not, the European Union is threatening to create its own rules.
熟练掌握财税相关知识,熟悉会计准则。
Familiar with tax related knowledge, familiar with accounting standards.
制定出高质量的会计准则。
一开始,会计准则制定者分歧加剧就是一个大问题。
For a start, the widening split between accounting standard-setters is a huge difficulty.
但原则导向和规则导向会计准则孰优?
它的唯一职责就是负责会计准则的制定。
It has sole responsibility for setting accounting standards.
中关会计准则制定机制存在很大的差异。
There is great difference between China's and American norm - formulating mechanism.
中国会计制度与国际会计准则差距还有多大?。
第二个挑战是我的新角色——美国会计准则专家。
解释和评估公司是如何应用的关键的国际会计准则。
Explain and evaluate how the company has applied key international accounting standards.
环境的差异,导致中国无法直接采纳国际会计准则。
Difference in environment makes it impossible for China to directly adopt IAS.
在这样荒谬的会计准则下,黑石集团将跻身《财富》美国20强。
Under such ridiculous accounting, Blackstone would be a Fortune 20 company.
在很多情况下,如此重要的会计准则不能仅仅叫哥会计师们去制定。
For many, accounting standards have always been far too important to leave to the accountants.
因此研究并完善我国或有事项会计准则具有很大的意义。
Therefore the research and consummates our country have a very big significance.
说真的,我绝非夸大美国财务会计准则委员会在这方面有多落后。
Seriously, I am not overstating how backward FASB has been on all of this.
因此,对会计准则制定问题进行研究具有重大的理论与现实意义。
Therefore, the study of the criterion-patterns is of great significance theoretically and practically.
首先,本文回顾了美国会计准则的制定机构推行公允价值的历史进程。
To begin with, this paper reviews the history of the propaganda for fair value accounting.
首先,本文回顾了美国会计准则的制定机构推行公允价值的历史进程。
To begin with, this paper reviews the history of the propaganda for fair value accounting.
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