iasc
英
美
网络 国际会计准则委员会; 国际会计准则
双语例句
- The following members of the IASC Task Force on Mental Health and Psychosocial Support are available for interviews
机构间常设委员会精神卫生和心理社会支持专题小组的如下成员可供采访 - Although the interests and dividends are associated with investing activities, the FASB and the IASC classify the cash receipts from interests and dividends as cash flows from operating activities.
虽然利息和股利是与投资活动联系在一起的，但是，国际会计准则委员会和财务会计准则委员会都把收到的利息和股利归入经营活动产生的现金流量类中。 - Then, the accounting principals of real estate revenue of FASB and IASC are introduced, and the comment on them is given.
其次，介绍美国会计准则和国际会计准则对房地产销售收入的会计处理原则，并就其特点分别进行了评论。 - The IASC and the FASB accept both methods, but the direct method is preferred.
国际会计准则委员会和美国贝才务会计准则委员会对两种方法都是接受的，但都推荐使用直接法。 - At present, IASC is under an overhaul reform which is an important step to adapt to the globalization of capital market.
目前，国际会计准则委员会（IASC）正在进行重大改革，这是适应资本市场全球化而采取的重大举措。 - To use as hedge forward contract, enterprise are going to possess to the end, IASC's opinion refer to compute as spot evenhanded value, this is keeping diachronic costing computation on the report day as fact.
对用于套期保值的期汇合约，企业是打算持有到到期日的，按IASC的倾向意见一般是按初期确认的公允价值来计量，这实际上是在报告日仍然保持历史成本的计量属性。 - The countermeasure of China must be that: improving the quality of accounting standard, taking part in IASC's work actively, and advancing regional accounting harmonization.
面对IASC的改革，中国的积极对策是：提高会计准则质量，主动参与IASC工作，以及区域会计协调。 - The objective of IASC Foundation;
IASC基金会的目标； - The second part discusses the current situation in the improvement of financial accomplishment reports for every country, and describes the improvement of financial accomplishment reports as well as the same tendency of their development by analyzing ASB, FASB, IASC and G4+ 1 group.
第二部分论述了各国财务业绩报告改进的现状，阐述了英、美、IASC及G4+1集团对财务业绩报告的改进，并分析了他们改进的共同趋势。 - 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。 - Financial report that listed company offers shall have some quality feature. IASC and FASB also have provided this.
上市公司财务报告所提供的会计信息应当具备一定的质量特征，在这方面，IASC和FASB都进行了相关的规定。 - The Research and Implementation of Intelligent Agent Architecture IASC and Agent-Oriented Programming Language IAPL
智能体结构IASC与面向智能体程序设计语言IAPL的研究及实现 - There are still some deficiencies in Chinas qualitative characteristics of accounting information compared with that of American and IASC, therefore it is necessary to reconstruct it.
与美国和国际会计准则委员会的会计信息质量特征相比较，我国的会计信息质量特征还存在诸多不足，有必要重新构建。 - The Comparison and Reference of Accounting Information Qualitative Characters between Foreign Countries and Our Country Comparison and Reference& A tentative comparison with FASB concepts, IASC Framework, ASB's statement of principles for financial reporting, CICA financial statements concepts, and AASB's SAC
比较与借鉴&试对美国财务会计概念公告、国际会计准则委员会编表框架、英国财务报告原则公告、加拿大财务报告概念、澳大利亚会计概念公告的比较 - In chapter 3, a debate on the basis of accounting standard was introduced: one is Rule basis representative by FASB, the other is Principles Basis representative by IASC.
第三章引入了会计准则制定基础的争论：是以美国财务会计准则委员会为代表的规则导向，还是以国际会计准则委员会为代表的原则导向？ - The Control Right Contention of IASC Reshuffle and its Revelation
IASC改组的控制权之争与启示 - IASC has enacted IAS34 "interim financial reporting" on2,1998, it is the fist time that IASC enact standard on IFR.
国际会计准则委员会（IASC）于1998年2月发布了第34号国际会计准则（IAS）“中期财务报告”，这是IASC首次就中期财务报告问题发布准则。 - Promoted by BCBS, COSO, IASC and other international organizations, commercial banks all over the world are implementing the Enterprise Risk Management ( ERM) in the ascendant, which becomes the mainstream.
在BCBS、COSO和IASC等国际组织合力推动之下，全球商业银行实施全面风险管理（ERM）之势方兴未艾，渐成主流。 - However, since IASC was founded, the road of accounting internationalization has been full of frustrations, whose reason is that the variance of national interests among countries is the important and key factor influencing the accounting internationalization.
然而自IASC成立以来，会计国际化的道路一直十分坎坷，究其原因，各国不同的国家利益是影响会计国际化进程重要而关键的因素。 - However, the subsequent resumption of mixed measurements for financial instruments by IASC had proved the judgment by this paper on the rationality of hedge accounting.
而后IASC对金融工具混合计量模式的回归，也验证了本文对套期会计存在合理性的判断。 - Since mental states such as belief, goal, intention and so on can be represented, and reasoning about action and planning can be executed in IASC, IASC may serve as a uniform platform for interpreting the autonomy of agent.
此结构既能表示agent的信念、目标、意向等心智成份，又能进行行动推理和规划，为解释agent的自主性提供了统一的平台。 - In accounting, It points out that FASB and IASC is consistent in the overall spirit about substantive consolidation. Both consider whether the control can be transferred as a basic criterion to judge the substantive consolidation of asset securitization. But both have obvious differences in actual operation.
在会计上，指出FASB与IASC关于实体合并的总体精神是一致的，都把控制权是否转移作为实体合并判断的基本标准，但在具体操作上存在着明显不同。 - Since the inception of IASC in 1972 under the sup-port of IOSCO, it develop the 40 core standards.
国际会计准则理事会IASB自1972年成立以来，在证券委员会国际组织的IOSCO的支持下，制定了40项核心准则。