Consider the international accounting rule that governs consolidation , which defines when a company should include its investments in its accounts 考虑国际会计准则下的公司合并，该由谁决定公司应该于何时把投资计入自己的账户呢。
Chapter 4 actions by iasc this chapter analyzes the actions taken by iasc to tackle the problems in promoting harmonization of accounting standards 第4章对国际会计准则委员会应对之策的分析本章主要考察iasc在面对会计准则国际化难题时所主要采取的对策。
The basel committee has offered some guidance on the application of the new international accounting standards in calculating capital requirements and in regulatory reporting 巴塞尔委员会就采用新的国际会计准则计算资本规定及作出监管申报提供了一些指引。
It is important for the us gaap , accounting standards in other jurisdictions , and the international financial report standard , to answer these questions properly 等等。无论是对美国以及其他国家的会计准则还是国际会计准则,对这些问题的回答都是相当关键的。
Foreign accounting firms will also be allowed to open an office in south korea by registering with the finance ministry to do advisory business 韩国财政部表示，拥有注册证书的外国会计师可以从事与国际会计准则相关的咨询服务，但禁止对韩国的国内公司开展审计业务。
Because the union is the biggest economic bloc that implements iasb rules , such a rebalancing could drastically increase its say in the drafting process 由于欧盟是执行国际会计准则理事会规则的最大经济集团，这样的平衡调整可能会大大增加它在准则起草阶段的发言权。
However , ias is not sufficient to guarantee the harmonization of financial reporting . the implementation of ias is important to achieve the goal 然而国际会计准则只是为达到会计准则国际化目标的一个必要制度保障，至于能否达到目标，还要看国际会计准则的执行效果。
In this paper , i concerntrate on the system of accounting standards , and give the difference between the former accounting standards and the international accounting standards 本文主要介绍了新会计准则的体系和内容，分析比较了与原会计准则以及与国际会计准则的差异。
The owners all had the same need to understand international accounting rules . accountants in ghana and other countries are adopting a new system of financial reporting 所有商家均具有相同的需求，即理解国际会计准则。加纳和其它国家的会计目前在采用一种新的财务报表制度。
The bank reported a net profit of 45 . 5 billion yuan for the first three quarters in 2007 under international accounting standards , up 40 . 1 percent from the same period a year earlier 此前中行公布了2007年前三季度业绩，按国际会计准则核算，净利润为455亿元，比上年同期增长40 . 1 % 。
