会计准则理事会 meaning in English
asc
Examples
- Although the us does not use ias , it holds four seats on the 14 - strong iasb
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。 - Because the union is the biggest economic bloc that implements iasb rules , such a rebalancing could drastically increase its say in the drafting process
由于欧盟是执行国际会计准则理事会规则的最大经济集团，这样的平衡调整可能会大大增加它在准则起草阶段的发言权。 - Iasb substitutes iasc to be the setter of international accounting standards in april , 2001 , indicating the acceleration of international accounting harmonization in the world . the era of global accounting standards is coming
2001年4月国际会计准则理事会( iasb )正式接替国际会计准则委员会( iasc )成为国际会计准则的制定机构,会计国际协调进程在世界范围内骤然加速,全球会计准则时代即将到来。 - By a long time research and discussion , international accounting standards board ( iasb ) issued international financial reporting standards4 ( ifrs4 ) in 2004 , which indicated the first phase of establishing insurance accounting standards was finished . 5 years ago , we joined wto
国际会计准则理事会( iasb )经过多年的研究和探讨,在2004年发布国际财务报告准则( ifrs ) 4 ,这标志着iasb对建立与保险行业相应的会计框架的第一阶段任务已经完成,并于2005年在欧盟开始实施。 - Firstly , the pooling of interests method may produce a huge amount of " instance income " which is n ' t real income . the " instance income " would leave a chance for the managers to manage their reported income and it would disturb the investors " analysis and decisions and decrease the investors " return . and evidence has been found in the case study
其原因如下：首先、权益集合法会产生较大的“即时收益” ，但它并不是真正的收益，这会为经理人员提供利润操纵的机会，并干扰报表使用者的分析和决策，损害投资者的利益；其次、允许不同的会计方法会降低会计信息的可比性；再次、权益集合法在国际上使用得越来越少，如美国和国际会计准则理事会准备或已经废除了权益集合法。