| 1. | The darker version of this theme is that the four will use their power to hold sway with litigators , regulators and standards setters
更黑暗的情况是四大会利用他们的能力来动摇立法者，管理者和标准制定者。 |
| 2. | The darker version of this theme is that the four will use their power to hold sway with litigators , regulators and standards setters
负面效应是四大会利用此权力保持对诉讼代表，监管者以及准则制定者的影响力。 |
| 3. | So far , nipping means working with international standard setters to compel companies to disclose exactly what set of rules they are using
到目前为止， “掐死”还停留在和国际准则制定者一起强迫公司表明自己到底采用哪种会计准则的阶段上。 |
| 4. | Now , accounting standard setter goes beyond the trading book and wants to use fair value accounting measuring all the financial instruments which is called full fair value accounting model
在此之后,会计准则制定机构试图从金融工具的混合计量模式过渡到单一计量模式,也就是采用公允价值计量那些非交易性的金融工具。 |
| 5. | Accounting standard setter use fair value accounting to resolve this problem and we have a mixed accounting model in financial accounting . the trading book of financial institutions will be measured under fair value accounting
会计界的应对方式是对交易性的金融工具使用公允价值计量,在此基础之上形成对金融工具计量的混合模式,较为完满地解决了交易性金融工具的计量问题。 |
| 6. | Because the capital market in china is in the stage of development , the relative financial accounting standard is experiencing the process of uninterrupted perfecting , and many scholars , including standard setters , are expecting to know the effects of the executing of financial accounting standard . hence , the purpose of this paper is to use the method of value relevance to judge whether the goal that the standard setters expected has been achieved
在我国，由于资本市场处于发展阶段，相应的会计准则也处于从无到有、不断完善的过程中，包括准则制定者在内的各方人士都希望知道准则执行的效果如何，因此本文的研究目的就是运用价值相关研究方法判断我国会计准则颁布和变更是否达到了准则制定者期望达到的目的。 |
| 7. | Revenue usually is the largest single item in financial statements and studies indicate that revenue recognition is the single largest category of financial statement restatements . consequently , issues involving revenue recognition are among the most important . and the most difficult . that standard setters and accountants face . recently , early revenue recognition has received the attention of standard setters
收入通常是企业财务报表中的最大的一个项目。与收入确认有关的问题是会计准则制订者和会计人员面对的最为重要，或许也是最为困难的问题之一。近年来全球证券市场上出现的众多财务舞弊案中，利用收入确认做文章的不在少数。 |
| 8. | Then the cause and the cost - effective of asset appraisal standard setting as well as the anticipated interests of the standard setter are analyzed . the conclusions are : ( 1 ) the basic reason of the asset appraisal standard setting is the separation of the information provider from the user and many appraisal conventions at choice in the meantime ; ( 2 ) the high cost and the lack of motivation for the standard is a kind of public goods to some extent may explain why the asset appraisal standard - setting progress is so slowly in our country ; ( 3 ) the scientific and relatively feasible model is taking an ngo which entrusted by government as the standard setter , and what is more , the current competitive situation should be kept ; ( 4 ) the principle of users having priority must be insisted in standard setting , and the two standard - setting approaches : preference aggregational standard - setting approach and theory - based standard - setting approach can combine organically , that is , the standard - setting is guided with the theory based on e mpirical researches
同时以制度变迁理论和公共选择理论为理论依据分析了资产评估准则制定的动因和成本效益以及准则制定主体的利益预期，提出了以下观点： ( 1 )制定准则的根本原因是评估信息提供者和使用者的分离，以及评估惯例和方法的可选择性； ( 2 )由于准则制定是有成本的，而准则从某种程度上是一种公共物品，因而准则的制定者缺乏动力去发起准则变迁，因此我国资产评估准则制定较为缓慢； ( 3 )政府委托民间机构制定准则应是较科学的也是较可行的一种模式，并且应该保留准则制定机构的竞争现状； ( 4 )在准则制定过程中，应坚持用户优先的原则，将两种准则的构建方法? ?偏好集合法和理论导向法有机结合起来，即以实证的方式构建理论，用此理论来指导准则的制定。 |
| 9. | From the mechanism - designing perspective of accounting standard setting , the accounting standard setter in our country must adapt the measurement perspective of decision usefulness according to the market environment of our transition economy . we must also introduce due process in the course of accounting standard setting . fair value is unavoidable in accounting standard setting
从机制设计观来看我国会计准则的制定，我们认为：我国会计准则的目标宜采用决策有用的计量观，准则制定过程应当引入应循程序，公允价值计量是准则制定中一个不容回避的问题，我国会计准则对公允价值的先用后弃无助于解决我国的公允价值悖论。 |
| 10. | International accounting standards committee ( iasc ) , national accounting standards setters , and security regulators have made efforts to promote harmonization of accounting standards . an increasing number of multinational corporations prepare their financial statements based on international accounting standards ( ias ) , established by iasc . ias has been accepted by capital markets in many countries now
关于会计准则的国际化，目前理论上已有较为系统的研究，在实践中国际会计准则委员会( iasc )和各国会计准则制定和证券监管机构进行了多方面的有益尝试，越来越多的跨国公司和国际资本市场也采用了国际会计准则。 |
