The co authors hold the view that the application of the core standards set by the International Accounting standard Board has a bright future...
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。
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。
Therefore, our country should consult correlative asset depreciation content of International Accounting Standards, set down our country's asset depreciation standard in time.
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。
With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39.
随着国际会计准则被广泛接受《,国际会计准则第39号》(IAS39)中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。
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).
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。
The International Accounting Standards Board announced it would review its standard on related-party disclosures, known as IAS 24, which aims to illuminate companies' links with other businesses.
该理事会宣布,将重新审核“关联方信息披露”的相关规定,即国际会计准则第24号(IAS 24)。这一规定旨在明确公司与其它企业之间的关系。
New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform.
新会计准则广泛采用了公允价值计量属性,充分体现了我国会计准则与国际会计准则接轨的趋势。
The purchase method is not only in accordance with the international accounting standard, but also can identify the existence of the commercial treaty through negotiating the price, which could a…
而购买法不但符合国际惯例,而且通过以协商价来进行资产合并的方式确认商誉,可以避免企业集团粉饰企业利润,更加客观反映合并企业的财务状况。
After our country joins WTO, range and content and form that the accounting information of our country publishes will publish according to international accountant's basic standard and convention.
随着我国加入WTO后,我国会计信息披露的范围和内容及其形式将按照国际会计基本标准和惯例进行披露。
The accounting norms are parts of the international common accounting customs and the standard forms of the accounting system conform to the thinking way and habit of our accountants.
会计准则是国际通用会计惯例的一个组成部分,而会计制度的规范形式符合我国广大会计人员的思维方式和习惯。
Finally, we must train the high-grade financial talent that bank needs, and is proficient in international accounting material object and accounting standard as well as international economic law.
三是要积极培养银行所需要的精通国际会计实务、会计标准与国际经济法的高级金融人才。
Listed companies implement new standard marks the international convergence of accounting standards in our country.
上市公司执行新准则标志着我国会计准则的国际趋同。
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。
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。
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