| 1. | Iass , international financial reporting standards
国际财务报告准则 |
| 2. | Compliance with accounting and financial reporting standards ; and
遵守会计及财务报告准则的情况；及 |
| 3. | The hkma has also taken the opportunity to update its disclosure regime to reflect the adoption in hong kong of international financial reporting standards
金管局亦藉此机会就资料披露架构作出最新修订，以反映香港已采用国际财务报告准则。 |
| 4. | A new item is added to insert the amount of share - based payments charged to the profit and loss account in accordance with the hong kong financial reporting standard 2
新增了一个项目，以填报依香港财务报告准则第2号在损益帐内扣除基于股份的开支。 |
| 5. | 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。 |
| 6. | International federation of accountants ( ifac ) modified the international auditor ' s report standard according to the latest development of auditing theory and practice in dec . 2004
国际会计师联合会( ifac )根据审计理论与实务的最新发展于2004年12月修订了国际审计报告准则。 |
| 7. | Then i make some suggestions for our segment reporting standards through drawing on the experiences of other countries . in this thesis , the discussion on segment reporting is divided in five parts
我国对分部信息的披露还处于起步阶段，如何规范分部信息的披露，是一个迫切而具有现实意义的问题。 |
| 8. | China ' s central - level state - owned enterprises and large - to - mid - scale companies will all adopt the country ' s new accounting standards that comply with the international financial reporting standards by the end of 2009
所有评论都属于用户个人观点，与中国外汇网无关，用户不得发表攻击他人和政府言论，后果自负。 |
| 9. | The paper briefly introduces the three changes of international auditor ' s report standard , analyzes the latest development of international auditor ' s report standard on auditing theory and practice , and puts forward the impact to china
文章回顾了国际审计报告准则的三次变迁，分析了最新国际审计报告准则在审计理论与理念的发展，并介绍其对中国的影响。 |
| 10. | International accounting and financial reporting standards ias ifrs . hkfrs 7 requires significantly greater disclosures than previous accounting standards , while other new standards also require changes to the balance sheet and income statement
其中，香港财务报告准则第7号要求的资料披露程度与旧有会计准则相比显著提高，而其他新订的会计准则亦导致了资产负债表及收益表的披露要求的修订。 |
