iasb
- 网络国际会计准则理事会(International Accounting Standards Board)；国际会计准则委员会；国际会计标准委员会
iasbiasb
国际会计准则理事会(International Accounting Standards Board)
国际会计准则理事会（IAsb）8月30公布，一些欧洲银行和金融机构没有以市场价格来计算所持希腊债券的合理价值，而是依赖 …
国际会计准则委员会
国际会计准则委员会（iasb）把会计信息使用者分为七类，不同的使用者对企业关注的焦点不同，程度也不同。一般而言，大企 …
国际会计标准委员会
国际会计标准委员会（IASB）虽然已制定了资产评估和信息披露的标准，但还未对贷款准备金计提制定详细指引。因此，即便 …
1
The IASB has said it has no intention of extending the practice.
IASB已作出表态，无意推广这一做法。
2
That proposal is now subject to public consultation, and the comments coming in are skewed towards IASB's approach, not FASB's.
该提案目前正在征询公众意见，但外界更加青睐IASB的方案而非FASB的。
3
It is hard to see how FASB and IASB will reconcile their differences.
很难预见美财会委与世会委将如何调减其间的分歧。
4
European ministers instantly demanded that the International Accounting Standards Board (IASB) do likewise.
欧洲的部长们立刻要求国际会计准则委员会（IASB）也这么做。
5
That body's head, Sir David Tweedie (pictured right), is also set to leave office, in June 2011.
而IASB的主席，大卫·特维迪爵士（右图）也将在2011年6月离职。
6
The IASB is working to harmonize accounting standards throughout the world to improve financial reporting for the global financial markets.
国际会计准则理事会正致力于世界统一的会计准则，以改善全球金融市场的财务报告。
7
IASB's proposed solution, announced on July 14th, is to put all financial assets into two buckets.
国际会计准则理事在7月14日宣布的处理办法是将所有金融资产分为2种。
8
Of course, few European politicians are likely to lose much sleep over the IASB's predicament.
当然，没有几个欧洲政治人物会为国际会计准则委员会的问题操心。
9
The International Accounting Standards Board (IASB) has primarily followed a principles-based approach to standards setting.
国际会计师准则理事会（IASB）的标准设定是基于原则性的方法。
10
The London-based International Accounting Standards Board (IASB) expects that to swell to 150 in the next four years.
伦敦的国际会计准则理事会（IASB）希望在未来的四年内，把这个数量提升到150。
11
The IASB has today published educational guidance on the application of fair value measurement when markets become inactive .
国际会计准则理事会IASB今日就“市场低迷时期，公允价值计量规则的应用”发布“教育指导”。
12
The letter, dated November 4, comes as a Brussels committee is expected to meet today to discuss its response to the overhaul.
这封日期为11月4日的信之所以于今日发出，是因为布鲁塞尔的一个委员会预计将于今日开会讨论其对IASB改革提案的回应。
13
The IASB also wants to end the practice of banks marking the price of their own debt to market, though details are not agreed.
同时，IASB还想要终结银行按市价估算自己的债务这一惯例，尽管细节还没有商定。
14
Principles-based accounting for leases is addressed in six IASB pronouncements and one interpretation.
原则性的租赁会计有六条IASB公告和一条解释。
15
Some European banks haven't sufficiently written down the value of Greek government bonds and other distressed sovereign debt they own.
IASB「部份欧洲银行并未充份减记他们所持有的希腊政府债券和其他不良主权债的价值。」
16
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。
17
The FASB and IASB are guiding the global continued and overall convergence of fair value accounting standards.
FASB和IASB正共同引领全球公允价值会计准则的持续全面趋同大潮。
18
But the IASB's July announcement was a likely taster of things to come.
但IASB在7月份的声明，很可能是对未来措施的试水。
19
The near final draft already includes a number of changes demanded by Brussels in September.
IASB近乎最终定案的草案已经纳入了布鲁塞尔在9月份提出的许多改革措施。
20
At present, FASB has issued a single Fair Value Measurements standard and IASB released drafted Fair value Measurements.
FASB已经发布单独的“公允价值计量”准则，IASB也发布了“公允价值计量”讨论稿。
21
Anyone who doubts this should recall the frenzy of book-cooking after IASB modestly loosened the rules in October.
对此怀疑的人可以回想一下国际会计准则委员会2008年10月适度放松会计准则后出现的假帐泛滥潮。
22
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。
23
The aim is to make IASB more independent and accountable to those who oversee the capital markets.
这样做的目的是为了让IASB在资本市场监管者的眼中显得更为独立、可靠。
24
Quite how this differs from the piecemeal reform that the IASB has always opposed is unclear.
这同其长久反对的零碎改革的区别还很不清楚。
25
The IASB changes followed heavy pressure from European banks and politicians.
欧洲银行和政治家们施加了强大压力，呼吁国际会计理事会修改会计准则。
26
Reforms to IASB's governance should bolster this independence.
对国际会计准则协会治理上的改革应该鼓励这种独立。
27
IASB still needs to be on its guard.
国际会计准则委员会仍需要警惕。
28
The FASB and IASB can help regulators to create whatever balance-sheet they want.
FASB和IASB可以帮助监管者设计出他们想要的任意的资产负债表。
29
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。
30
This is about finding the right governance and accountability structures for the IASB, ? an EU official said.
一名欧盟官员说，“这其实是要为国际会计准则理事会找到适宜的治理和责任架构。”