1) International Accounting Standards(IAS)
国际会计准则(IAS)
2) International Accounting Standard
国际会计准则
1.
International Accounting Standard is the result of the contention of various special interest groups.
国际会计准则是各利益集团利益之争的结果,本文试图通过分析国际会计准则的产生和变革以及其背后的利益之争,得到对我国参与会计国际协调的启示。
2.
As a result, EU made the decision in July of 2002 that the report form will be work out according to International Accounting Standard from 2005.
为此 ,欧盟在 2 0 0 2年 7月做出决议 ,从 2 0 0 5年起根据国际会计准则编制合并报表 ,同时 ,采取一系列新的协调措施 ,统一成员国的会计准则 ,提高公司会计报表的可比性和透明度 ,降低筹资者的成本 ,确保国际会计准则的执行。
3) International Accounting Standards
国际会计准则
1.
Investor Protection and the Acceptance and Enforcement of International Accounting Standards──Perspective of Property Rights and Judicial Systems;
投资者保护与国际会计准则的采纳和执行──基于产权和法律视角
2.
Establishment Procedure of the International Accounting Standards and its Reference to China;
国际会计准则的制定程序与借鉴
3.
The Development and Revelations of the International Accounting Standards;
国际会计准则的发展及其启迪
5) IAS
国际会计准则
1.
Literature Review of Studies on Institutional Environments for Contemporary IAS Enforcement;
当代国际会计准则应用研究综述:法制环境
2.
By analyzing China s accounting standard and system for fixed assets in practice, this article tries to find the their characteristics and compare them with IAS.
结合我国固定资产会计准则和制度的相关规定与国际会计准则第 16号 (简称IAS 16 )进行粗浅的分析和比较。
3.
It is a hot discussion theme for the comparison study between the CAS and the IAS in Chinese accounting academic theory environment.
本文选择部分先进国家及地区的会计准则趋同形势并进行了研究和分析,同时对目前中国的会计准则趋同形势进行了阐述,并分析了中国会计准则同国际会计准则产生差异的背景及原因。
6) the international accounting standards
国际会计准则
1.
On the Tendency towards Convergence between the National Accounting Standards and the International Accounting Standards;
浅谈国家会计准则与国际会计准则的趋同化
2.
The application of fair value in the newly issued accounting standards keeps a highly vengeance with the international accounting standards.
新会计准则引入了公允价值计量属性,在整体上与国际会计准则保持了高度的趋同性,但是也做了审慎的改进。
3.
After the International Accounting Standards Committee\'s reconstructure, it has made many efforts to promote the international convergence of accounting standards.
因此,国际会计准则委员会在重组后非常重视会计准则的国际趋同,我国也积极参与中国会计准则的国际趋同活动。
补充资料：国际会计准则第6号——会计对价格变动的反映
国际会计准则第6号——会计对价格变动的反映
国际会计准则第6号—本准则已经被国际会计准则第料所代替会计对价格变动的反映15号一一反映价格变动影响的资
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条