iasb

The work arrangement of IASB ;

全球会计准则的工作安排；

With IAS39 , the IASB failed to achieve this aim , which explains the standard 's extraordinary length and complexity .

由于未能达到这个目的，国际会计准则第39条解释了标准的内在与其复杂性。

This paper made the communication agreement of IASB bus .

制订IASB总线的通讯协议。

The IASB has also faced external pressure not to rush changes .

IASB还面临外部压力，要求其不要急于施行改革。

Comparing to USA , IASB and British , China is short of a system of accounting information quality .

相对于美国、IASB、英国等国家，我国还没有明确地构建会计信息质量特征体系。

In the second part , I summarize the regulation of corporate pension accounting that IASB made .

第二个层面就国际会计准则理事会对企业养老金会计的有关规定进行概述。

IASB Intangible Asset Accounting Maxim and Affirming Intangible Asset in China

IASB无形资产会计准则与我国无形资产的确认

A Review on FASB and IASB Conceptual Framework Convergence Project

FASB与IASB概念框架趋同项目述评

Others worry about the IASB 's finances and its susceptibility to outside influence .

其他人则担心国际会计准则委员会的财务状况且害怕委员会容易受到外界影响。

Standards issued by the IASB are supposed to be endorsed without modification .

国际会计准则委员会发布的标准应该在无改动的状况下才能得到认可。

It is this the IASB has agreed to review .

IASB同意重新审核的正是这一条款。

To counter this the IASB also proposed forcing banks into detailed footnote disclosures .

为了抵制这种做法，iasb还提议强制银行提供详细的附注披露。

China exempted state-controlled entities in its new rules and would like the IASB to do the same .

中国在其新准则中将国家控股的实体排除在外，并希望iasb也这么做。

What are the main issues underlying the emergence of the IASB as a " global " standard setting body ?

IASB作为全球会计准则设立标准机构的出现和其引发的思考。

These projects in their own right set a demanding time table for the IASB and the FASB .

基于这些项目自身，IASB和FASB也制定了相应的时间表。

IASB and US officials said yesterday that they were aiming for convergence of their standards by June 2011 .

iasb和美国官员昨日表示，他们打算在2011年6月前令双方的准则趋同。

Comment on Convergence Conceptual Framework for financial accounting ( Preliminary Views ) issued by FASB and IASB together

FASB与IASB联合趋同框架（初步意见）的评介

The fourth part to the comparison the United States , IASB , UK and Australia , the financial accounting conceptual framework .

第四部分主要进行具体比较美国、IASB、英国和澳大利亚的财务会计概念框架。

International Accounting Standards Board ( IASB ) requires them to simplify the fair value measurement and use Expected Loss Model to measure depreciation .

国际会计准则委员会（IASB）提出简化公允价值计量和采取预期现金流量模型计量减值。

The IASB rule proposal could provide a blueprint for its US counterpart which is considering amending its own rules .

iasb本次的提案可以为正在考虑修订自身规则的美国同行提供一个蓝本。

Although the US does not use IAS , it holds four seats on the14-strong IASB .

虽然美国并不执行国际会计准则，但它在由14名成员组成的国际会计准则理事会中有4个席位。

In this context , FASB and IASB improved the fair value measurement standard , and gradually standardized the use of fair value .

在此背景下，FASB与IASB纷纷补充和完善了公允价值计量准则，逐步规范了公允价值计量属性的运用。

IASB is committed to building an applicable standard for accounting on the basis of the fair value to measure the framework of the system now .

当前，国际会计准则委员会正致力于构建一个适用于全球的以公允价值为计量基础的会计准则框架体系。

FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards .

FASB已经发布公允价值计量准则，IASB也在积极制定单独“公允价值计量”准则。

In order to realize the intellectual electric apparatus data communication function , this paper designed intellectual electric apparatus serial bus IASB taking RS-485 as interface .

为了实现智能电器数据通信功能，设计了以RS-485为接口的智能电器数据通信总线IASB。

After tracking the recent research on the calculation of fair value by IASB and FASB , this paper analyzes the key issues in this aspect .

本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。

Europe is putting pressure on the IASB to complete reforms and the convergence project , despite the lack of enthusiasm on the US side .

目前欧洲正在对IASB施压，要求其尽快完成改革、以及与美国方面的统一项目（尽管美国方面缺乏合作热情）。

The third part is mainly to compare the overall United States , IASB , UK , Australia and the basic norms of corporate accounting in China .

第三部分主要是从总体比较美国、IASB、英国、澳大利亚和我国的企业会计基本准则。

The fourth part studies on the course from the harmonization to the convergence while IASB and our nation have advanced on the accounting international convergence .

第四部分阐述了我国和IASB在会计国际趋同中所走过的从协调到趋同的过程。

In the post-financial crisis era , IASB and FASB jointly research for financial reporting in order to establish a high-quality accounting standards .

在后金融危机时代，国际会计准则理事会（IASB）与美国会计准则理事会（FASB）联手进行会计财务报告研究，希望联合建立高质量的会计准则。