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。
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。
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
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
The Development and Revelations of the International Accounting Standards;
国际会计准则的发展及其启迪
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
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。
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。
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
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。
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。
Research on New Accounting Standards and International Financial Reporting Standards Comparison;
新会计准则与国际会计准则比较研究
The Comparative Study of Chinese Accounting Standards and International Accounting Standards;
我国会计准则与国际会计准则的比较研究
Some Articles Contrast between Chinese and International Accounting Standards;
中国会计准则与国际会计准则的若干差异研究
To Analyse on the Differences Between China s Accounting Standards and International Accounting Standards;
我国会计准则与国际会计准则的差异分析
The On the Difference of Cash Flow Table between Study of the International Accountant Criterion and the Chinese Accountant Criterion;
国际会计准则与中国会计准则《现金流量表》比较
Analysis about Our Accounting Principles Going to Consistent with International Accounting Principles;
我国会计准则与国际会计准则的趋同分析
Discussions about the Harmonization of U.S.GAAP and IAS;
浅议美国会计准则与国际会计准则的协调
Reasons Analysis of Differences Between Chinese Generally Accepted Accounting Standards and International Accounting Standards;
我国会计准则与国际会计准则差异的原因分析
On the Two-way Coordination of International and native account norms;
论我国会计准则与国际会计准则的双向协调
ANALYSIS OF THE DIFFERENCES BETWEEN INTERNATIONAL AND CHINESE ACCOUNTING STANDARDS;
我国会计准则与国际会计准则差异分析
Environmental Factors of Discrepancy Between Chinese Accounting Standards and International Accounting Standards;
中国会计准则与国际会计准则差异的环境因素
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
On Countermeasures against International Coordination for China Accounting Standard after Reorganization of IASC;
国际会计准则委员会改组后中国会计准则国际协调的对策
Comparison between international accounting principle and enterprise accounting principle;
国际会计准则与企业会计准则的比较——租赁准则的比较分析
The new guidelines basically achieved with the international convergence of accounting standards.
新准则基本实现了与国际会计准则的趋同。
International Accounting Standards:Its Application and Study in China;
国际会计准则在我国具体运用的研究
Thinking about Discussing International Accounting Standards according to New Accounting Standards;
从新会计准则看我国会计准则国际化
On the Internationalization of Accounting Standards of China --Seeing from the Singapore FRS;
从新加坡会计准则谈我国会计准则的国际协调