| 1. | Ias international accounting standard
国际会计标准 |
| 2. | The best ideas from around the world must be combined into one high - grade set of international standards
必须把来自世界各地的好的构想综合起来，形成一套高级的国际会计标准。 |
| 3. | The decision to adopt international accounting standards was made in november 2005 , to be put into effect in little more than a year
2005年11月中国作出要采纳国际会计标准的决策，一年多一点时间之后就付诸实施。 |
| 4. | The second set of statements is prepared according to international accounting standards ( ias ) , and audited by a big five accounting firm
第二本帐依据国际会计标准( ias )制订，由五大会计师事务所中的某一家验核。 |
| 5. | American investors and european companies are opposing a proposal to allow foreign companies to use international accounting standards in filings with united states regulators
美国投资者和欧洲的公司正在反对一个提案让外国公司以美国调整者在锉屑中使用国际会计标准。 |
| 6. | The european union is putting the brakes on a push to converge accounting standards by delaying until the end of 2011 the need for companies to use international standards
近日，欧盟轻踩“刹车” ，放缓“会计准则趋同”进程，将欧盟境内公司全面采用“国际会计标准”的时间表推迟到2011年。 |
| 7. | European banks , particularly those in germany and italy , are under pressure to clean up their balance sheets ahead of the adoption of international accounting standards and the introduction of new capital adequacy rules under the basel ii framework
欧洲的银行，特别是德国和意大利的银行，目前正面临压力：在采用国际会计标准和引入巴塞尔ii号协议框架中对新资本充足率规定之前，它们需要清理其资产负债表。 |
| 8. | Major changes or updates are not expected in 2003 pending the finalisation of pillar 3 of the new basel capital accord and the adoption of international accounting standards on financial instruments in hong kong , both of which would entail significant changes in disclosure requirements
由于巴塞尔委员会《新资本协定》第3部分仍有待完成，本港亦将会对金融工具采用国际会计标准，而两者将会对披露资料的要求带来重大改变，因此预期2003年不会有大幅度的变动或更新。 |
