国际财务报告准则

国际财务报告准则制定和应用中的利益问题研究

The Benefit Problem Study on the Formulation and Application of the IFRS

中国会计准则与国际财务报告准则差异分析试论英国会计准则委员会的《财务报告原则公告》

A Comparative Analysis of CAS and IFRS ; On Statement of Principles for Financial Reporting Issued by Accounting Standards Board ;

事实上，2008年后，欧盟委员会（EuropeanCommission）已经认定中国内地会计准则等同于欧盟（EU）采用的《国际财务报告准则》。

Indeed , since 2008 , the European Commission has deemed mainland standards as equivalent to IFRS as adopted by the European Union .

除非欧盟认可日本的公认会计原则（GenerallyAcceptedAccountingPrinciples）相当于欧盟采纳的国际财务报告准则（InternationalFinancialReportingStandards），否则，日本公司将不能使用公认会计原则在欧盟地区上市。

Unless the EU recognises that Japan 's Generally Accepted Accounting Principles are equivalent to the International Financial Reporting Standards adopted by the EU , Japanese companies will not be able to use Japanese GAAP for EU listing .

自2005年起，越来越多的国家开始实施国际财务报告准则（IFRS）。

More and more countries have been adopting international financial reporting standards ( IFRS ) since 2005 .

比如，很多国家采纳了国际财务报告准则（IFRS），但不是所有的能够完全按照它来做。

For example , many jurisdictions are adopting International Financial Reporting Standards ( IFRS ), but not all find that they can do so completely .

而高质量财务报告准则（如国际财务报告准则（IFRS），下同）则有利于将财务信息可靠地传递给外国投资者，进而促进投资者的投资行为。

And high quality financial reporting standards , e.g. IFRS , are conducive to conveying financial information reliably to foreign investors , thus promoting investments .

如适当地遵守，国际财务报告准则（IFRS）将为透明和交代责任，以及清晰和可比性提供基础。

If properly complied with , International Financial Reporting Standards ( IFRS ) will provide the basis for transparency and accountability , as well as clarity and comparability .

在美国会计师事务所德勤（deloitte）的帮助下，美国的大学和商学院正加快步伐，努力将国际财务报告准则（ifrs）纳入课程之中。

Universities and business schools in the US are stepping up efforts to incorporate international financial reporting standards into their curriculums with the help of Deloitte , the US accounting firm .

这在国际财务报告准则（IFRS）下是不允许的。这正是美国银行的资产负债表貌似（这具有误导性）小于欧洲同行的原因。

This is not permitted under international financial reporting standards , which is why the balance sheets of American banks appear ( misleadingly ) to be smaller than those of similar European institutions .

以前，在香港上市的公司只准使用香港审计师，并按照国际财务报告准则（IFRS）或是与其如出一辙的香港财务报告准则（HKFRS）编制财务报表。

In the past , Hong Kong-listed companies were only permitted to use Hong Kong auditors and to prepare their statements using International Financial Reporting Standards or the virtually identical Hong Kong Financial Reporting Standards .

占沪深300指数市值70%以上的成分股公司，目前由“四大”会计师事务所使用国际财务报告准则（ifrs）进行审计：中国内地的会计过失风险，目前并不高于其它新兴市场。

More than 70 per cent of the CSI 300 market cap is now audited by the big four accounting firms using IFRS : the risk of accounting misadventures is now no higher than other emerging markets .

欧盟扩张及全面适用国际财务报告准则（IFRS）面临许多新的问题，它关系到欧盟的会计战略以及对欧盟各国的会计整合。

On the other hand , EU expansion and the execution of international financial report standard face many new problems which are concerned with the accounting strategy as well as the accounting conformity with each member country in EU .

从下周起，在上海和深圳证券交易所上市的1200多家公司，都必须要遵循这些会计准则。这些准则与欧洲正在实施的国际财务报告准则（IFRS）极为相似。

Some 1,200 companies listed on the Shanghai and Shenzhen stock exchanges will from next week be required to follow the accounting rules , which are modelled closely on the international financial reporting standards ( IFRS ) in force in Europe .

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。

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 .

本文以巴黎股市CAC40大股和欧洲其他股市的21家公司为样本，研究了向国际财务报告准则（IFRS）过渡对欧洲上市公司财务报告的影响。

This paper studies , on the basis of CAC 40 of the Paris stock exchange market and 21 European companies exchanged on other European stock markets , the impact on European companies ' financial reporting in the transition to IFRS .

澳大利亚是全面采用国际财务报告准则的典型代表。

Australia is a typical representative having adopted IFRS completely .

直到采用国际财务报告准则才实现趋同。

It does not achieve convergence until adopting IFRS .

我们为什么需要国际财务报告准则？

HY do we need international financial reporting standards ?

向国际财务报告准则过渡对欧洲企业财务报告的影响

The Impact on the Financial Reporting of European Companies in the Transition to IFRS

此次会计改革适合中国国情同时又充分与国际财务报告准则趋同。

This reformation was suitable to China and convergent with international financial report criterion .

论后金融危机的企业会计基本准则与国际财务报告准则的趋同趋势

On the Convergent Tendency of Basic Standard of Enterprise and the International Financial Report after Financial Crisis

经济全球化和资本市场国际化加速了各国会计准则向国际财务报告准则的趋同发展。

Economic globalization and internationalization of capital market to accelerate the accounting standards to international financial reporting standards convergence development .

本文试图通过对我国目前实行的《金融企业会计制度》与国际财务报告准则有关债券投资规定的对比分析，提出中国商业银行债券投资核算的改革取向。

The paper attempts to point out an orientation for the reform of bond investment accounting of Chinese commercial bank after comparison .

中国会计准则发展模式应通过比较与国际财务报告准则存在的差异，并结合中国特殊会计环境，坚持国家化，而不应该全盘国际化；

It should compare the differences between the development model of Chinese accounting standards and IFRS , combine special accounting environment in China .

随着新会计准则体系的发布，我国会计准则与国际财务报告准则实现了充分趋同。

Along with new accounting standards system issue , our country accounting standards and the international financial report standards have realized fully convergence .

其颁布实施顺应了市场经济的发展要求，并实现了与国际财务报告准则的基本趋同。

The promulgation and implementation of New Accounting Standards response to the requirements of the development of market economy and achieve with IFRS convergence .

欧盟公司自2005年起被要求使用国际财务报告准则，而外国公司必须自2009年1月开始使用新准则。

EU companies have been required to use IFRS since 2005 , while foreign companies must start using the new standards from January 2009 .

对于国际财务报告准则来说，它所影响的是世界范围内经济资源的配置，从而直接导致国际间社会财富的转移。

For the IFRS , it influences the disposition of economic resource in the whole world , and causes international transformation of social wealth directly .

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。

For this reason , this paper analyses the differences between the accounting standards of our country and the International Financial Reporting Standards ( IFRS ) .