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".
我国当前的会计准则与国际会计准则有什么差异？
What is difference between our current accounting standards and international accounting standards?
来宝表示，根据正常的国际会计准则不需要披露这类协议。
Disclosure of such agreements is not required under normal international accounting standards, Noble said.
中国力求将其公认会计准则与国际会计准则相适应有多成功？
How successful has China been in its bid to harmonise its Gaap with IAS?
国际会计准则委员会是公认的制定国际会计准则的权威机构。
International accounting standards Committee (IASC) is a well-known authoritative organization establishing and improving international accounting standards.
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.
实际上，这样已经带来了将公认会计准则向国际会计准则的靠拢。
In effect, this has entailed moving its Gaap towards international accounting standards (IAS).
遵循国际会计准则，包括揭示企业所采用的会计政策，有助于达成可比性。
Compliance with International accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.
而在经济全球一体化的情况下，我国会计准则也应当以国际会计准则相趋同。
In the case of economic globalization, China's accounting standards should be convergence of international accounting standards.
例如，国际会计准则理事可能只允许顶尖的一部分资产支持证券被分类为贷款。
For example, IASB is likely to allow only the very top tranches of asset-backed securities to be classified as loans.
但为了使各种会计因素适应标准化国际会计准则，各国要走的道路还很漫长。
However, countries still have a long way to go to adapt various accounting factors for standardized international accounting norms.
尽管美国在国际会计准则委员会中拥有席位，但代表名额数量仍是关注焦点。
Even though America has seats on its board, there is concern that it will be under-represented.
伦敦的国际会计准则理事会（IASB）希望在未来的四年内，把这个数量提升到150。
The London-based International Accounting Standards Board (IASB) expects that to swell to 150 in the next four years.
该公司还预计，非国际会计准则的当季营业利润率将远低于此前预计的6%至9%。
The company also expects non-IFRS (the equivalent of non-GAAP) operating margin to be below the previously expected range of 6%-9% for the quarter.
一名欧盟官员说，“这其实是要为国际会计准则理事会找到适宜的治理和责任架构。”
This is about finding the right governance and accountability structures for the IASB,? An EU official said.
因此，我国应借鉴国际会计准则有关资产减值的内容，及时制定我国的资产减值准则。
Therefore, our country should consult correlative asset depreciation content of International Accounting Standards, set down our country's asset depreciation standard in time.
例如，为了与美国会计准则项比较，关于减值的规则需要在国际会计准则里加一个大类。
For example, to match the new U.S. rules on impairment would mean adding a whole new category under IFRS.
第三部分比较国外(主要是美国会计准则和国际会计准则)对企业养老金会计的处理。
In the third part, I make a comparison between pensions accounting dealing ways of foreign enterprises (most is about American accounting Standard and International accounting Standard).
国际会计准则理事会正致力于世界统一的会计准则，以改善全球金融市场的财务报告。
The IASB is working to harmonize accounting standards throughout the world to improve financial reporting for the global financial markets.
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.
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.
虽然美国并不执行国际会计准则，但它在由14名成员组成的国际会计准则理事会中有4个席位。
Although the us does not use IAS, it holds four seats on the 14-strong IASB.
应对欧盟反倾销的会计对策是会计制度与国际会计准则靠拢，建立反倾销监控和会计支持决策系统等。
Accountant countermeasure is a rule to approaching to international accountant. It is necessary to form the system of the monitor to anti-dumping and accountant support decision.
《国际会计准则》第22号中规定，企业合并根据合并的性质采用购买法或股权联合法进行会计处理。
The Rule 22 in International accounting Principles regulates that accounting should be dealt with by purchasing or pooling of interests.
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.
随着全球经济的一体化和中国经济的国际化，中国的会计行业也将在2012年与国际会计准则完全趋同。
With the global economic integration and the internationalization of China's economy, China 's accounting industry also will be in 2012 and the international accounting standards convergence.
本文的不足之处在于：我国与国际会计准则的较小差异或基本相同的准则内容未进行更进一步的展开分析。
The shortfall lies: the paper does not conduct any further analyze the standards that have less difference or the same as the IASs.
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.
也就是说，在国际会计准则中，要求管理层对非单独部件基于其制造成本和加成的利润为基础提供作价证明。
That is, the IFRS puts the onus on management to value a product component based on what it costs to manufacture the piece plus the profit-margin share built into the item.
也就是说，在国际会计准则中，要求管理层对非单独部件基于其制造成本和加成的利润为基础提供作价证明。
That is, the IFRS puts the onus on management to value a product component based on what it costs to manufacture the piece plus the profit-margin share built into the item.
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