For companies that simultaneously prepare financial statements in accordance with international accounting standards, a reconciliation of the differences on net profit during the reporting period and net assets at the end of the reporting period should also be presented. 同时按国际会计准则编制财务报告的公司,还应披露分别按国内、国际会计准则编制的财务报告报告期的净利润、报告期末的净资产并说明其差异。
Ad Hoc Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting 国际会计和报告标准特设政府间专家工作组
Group of Experts on International Standards of Accounting and Reporting 国际会计和报告标准专家组
Investigation and Analysis of Enterprises Attitude and Applied Preparation towards New Accounting Standards; On Statement of Principles for Financial Reporting Issued by Accounting Standards Board; 新会计准则认识及应用准备情况调查与分析试论英国会计准则委员会的《财务报告原则公告》
The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency. 高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。
According to standards concerned for automatic systems of hydrological measurement and reporting, this article introduced items, requirements, methods for check and measurement, as well as assessment. 按水文自动测报系统中相关标准的要求,介绍了水文自动测报系统超短波遥测中继机的检测项目、检测要求、检测方法及检测结果的评定。
How to write medical scientific articles according to the international requirements and consolidated standards of reporting trials 医学科研论文撰写的基本要求
Analysis on CPAs 'Legal Liability of Audit in View of the Latest Development of the Chinese Auditing Standards of Reporting 从《审计报告准则》的修订剖析注册会计师的审计责任
Beginning with the internal environment and the external environment, the evaluation standards of financial reporting information quality, this paper has analyzed the content of the safeguard system of financial reporting information quality. 以会计的内部环境和外部环境,财务报告信息质量评价标准为起点,分析了财务报告信息质量保障体系的内容。
Based on the existing research, the author divides the quality standards of financial reporting information into three parts: the standards of financial statement information quality, the standards of other financial reporting information quality and the standards of financial reporting disclosure quality. 在借鉴已有研究的基础上,将财务报告信息质量标准分为财务报表信息内容的质量标准、其他财务报告信息的质量标准和财务报告信息披露的质量标准。
The data were extracted according to the principles of clinical epidemiology and consolidated standards of reporting trials ( CONSORT), as well as an evaluation scale for randomized controlled trials ( RCTs). The data were managed by descriptive analysis and uniformity test. 又按照临床流行病学原理及CONSORT声明,采用《随机对照临床试验研究文献评价表》收集所有文献的信息,进行描述性分析和一致性检验。
The questionaire formed was based on the Standards of Reporting Group and Downs 'checklists for the assessment of the methodological quality of clinical controlled trials. 参照国际临床试验报告标准小组和Downs制订的临床试验报告质量评价量表,确定调查内容,形成调查表。
We identified 74 RCTs that used acupuncture as an intervention and assessed the quality of these reports against the Consolidated Standards for Reporting of Trials ( CONSORT) statement and Standards for Reporting Interventions in Controlled Trials of Acupuncture ( STRICTA). 纳入针刺治疗急性缺血性脑卒中的随机对照试验,并采用国际公认的CONSORT声明和报告针刺临床试验中干预措施的国际标准(STRICTA)进行报告质量评价。结果共纳入74篇文献。
With the acceleration of China's accounting internationalization, it is suggested that China should base accounting standards setting on the international accounting standards while introducing and adopting the effective and accepted accounting principles of western countries, such as environmental reporting in Canada and some European countries. 当前我国会计国际化速度正在加快,在会计国际化过程中,可在国际会计准则的基础上,吸收各国行之有效的会计惯例和做法,如加拿大及欧洲诸国对环境会计报告的要求和做法;
For this reason, this paper analyses the differences between the accounting standards of our country and the International Financial Reporting Standards ( IFRS). 鉴于此,本文将对我国会计标准与国际财务报告准则进行差异分析。
When the International Valuation Standards Committee developed its standard of valuation for financial reporting ( VFR) the first time in 2004, the Chinese valuation profession nearly knew nothing about this kind of valuation practice. 当国际评估准则委员会2004年第一次制定以财务报告为目的的评估准则时,我们国内还对其茫然不知。
Briefly discusses the first project of international insurance accounting standards of the current situation: "International Financial Reporting Standards No.4" for the first phase is a transitional guideline; while the second phase of the study in progress. 首先概述了国际保险会计标准项目目前的研究情况:《国际财务报告准则第4号》为其第一阶段成果,是一个过渡性的准则;而第二阶段的研究正在进行当中。
The standards of financial instruments stipulated the classification, recognition, measurement, reporting and disclosure of financial instruments in detail. So accounting information disclosure in banking industry has made a unified standards. 这些金融工具会计准则详细规定了金融工具的分类、确认、计量、列报和披露,要求对相关风险进行定性和定量披露,使银行业在对会计信息披露上有了统一的标准。
However, due to lack of appropriate norms and standards, these networks are not uniform financial reporting format, reducing the effectiveness of financial information network, and even limit the further development of Internet Financial Reporting. 但由于缺乏相应的规范和标准,这些网络财务报告并没有统一的格式,降低了网络财务信息的有效性,甚至限制了网络财务报告的进一步发展。
The fair value is the direction of accounting development. The new "Accounting Standards System" is realizing the convergence of International Financial Reporting Standards, which one mark is the full application of fair value. 公允价值是会计发展的方向,会计准则体系实现了与国际财务报告准则的趋同,其标志之一是公允价值的全面应用。
In the identification procedures: to start the right of identification; to provide standards of the admissibility of identification requirements, determinant technical and reporting format; to Standardized re-identification. 在鉴定程序方面:规范鉴定权的启动和鉴定的受理、判定技术和报告标准;规范重新鉴定等。
Meanwhile, the establishing of Government Accounting Standards, prompts our stakeholders of the government financial information to better understand our government accounting and government financial reporting, to help them make the right economic decision, and help government to better fulfill its public accountability. 同时,政府会计准则的构建,促使我国政府财务信息的利益相关者更好地理解我国政府会计和政府财务报告,帮助他们做出正确的经济决策,也有助于政府更好的履行公共受托责任。
Many countries pursuit the International Financial Reporting Standards, or totally the use of International Financial Reporting Standards, or in part from the International financial reporting standards, China has to make business accounting standards equivalent with IFRS 'countries and regions accounting standards. 许多国家竞相追随国际财务报告准则,要么完全使用国际财务报告准则,要么部分借鉴国际财务报告准则,我国也努力使企业会计准则与那些实施IFRS国家和地区的会计准则等效。
Finally, one of the new accounting standards of China insurance compare to the old accounting system and international current "International Financial Reporting Standards No.4," the fit. 最后,分析了我国保险会计新标准与国际《国际财务报告准则第4号》的契合度。
This regulation is conducive to restrain corporation using impairment provision and reversal to do profit manipulation, but denies the impact of the economic factors on asset values, making an important difference in the accounting standards of China and International Financial Reporting Standard. 该规定虽有利于抑制通过长期资产减值计提和转回来恶意操纵利润的现象,却否定了经济因素对资产价值的影响,造成了我国会计准则与国际财务报告准则的重要差异。
Under the circumstances of economic globalization and financial liberalization, newly issued accounting standards system in China helps improve the transparency of information disclosure and the comparability of financial statement, while at the same time, further converging with International Financial Reporting Standards ( IFRS). 在经济全球化与金融自由化的国际背景下,我国新颁布会计准则体系增加了信息披露的透明性以及财务数据的可比性,实现与国际会计准则的趋同。
This article summarized the standards of news'" degree "from the three aspects, raised the methods that to hold the" degree "of news reporting, and also request the behavior of the media and journalists. 本文就从这三个方面出发对新闻报道度的标准进行了归纳,并提出在新闻报道过程中的各个环节如何把握度的方法及把握新闻报道度对媒体和记者的要求。
Accounting Standards for Business Enterprises has widely introduced the fair value measurement, which will affect the quality of financial reporting to a great extent. 我国企业会计准则大篇幅引入了公允价值计量,这会在很大程度上影响财务报告质量。
In these standards, it added the environmental audit trailing reports, in order to understand the long-term impact of environmental matters for human, and it perfected the reporting standards. 报告准则中增加环境审计跟踪报告,使公众能了解环境事项的长期影响,是对报告准则的完善。
And the analysis showed that the Chinese accounting standards system is a relatively complete system of the organic unity, and to improve the international financial reporting standards provide a useful reference. 分析表明中国会计准则体系是比较完整的有机统一体系,并为改进国际财务报告准则提供了有益借鉴。