ifrs
- 网络国际财务报告准则(International Financial Reporting Standards)；国际会计准则；国际财务报导准则
ifrsifrs
国际财务报告准则(International Financial Reporting Standards)
国际财务报告准则（IFRS）是国际会计准则委员会 (IASB) 所颁布的，一项全球公认的易于各国在跨国经济往来时可以执行一个 …
国际会计准则
国际会计准则(IFRS)-重要会计用语中英对照(繁体-中英文)国际会计准则(IFRS)-重要会计用语中英对照(繁体-中英文)隐藏>>你可 …
国际财务报导准则
国际财务报导准则(IFRS)将近 2900 页的规范中，有关金融工具之规范超过 520 页，其会计 处理相当复杂难懂，对於高度运用 …
国际财务会计准则
尽管在国际财务会计准则（IFRS）体系中明确不得在报表中设立这样一种准备金，但是那仅仅是财务会计角度的看法而已，从 …
国际财务报告标准
根据国际财务报告标准(IFRS)制定的2007年度的财务报告获得批准。股东同意以下公司监事连任提议：GéraldArbola先生、Tom…
国际财报准则
依据国际财报准则(IFRS)计算，法通2008年的运营亏损为1.89亿英镑(约合2.77亿美元)。上年同期法通运营盈利6.58亿英镑。
1
"You can leverage US GAAP for certain topic areas but the bottom line is there hasn't been a lot of material developed on IFRS, " he said.
“你可以在某些课题领域借助美国的GAAP。不过根本问题在于，基于IFRS开发的课件并不多，”他表示。
2
Further, they felt that IFRS-compliant statements were too complex and that users had to be financially literate to understand them.
而且，他们认为，按IFRS编制的财务报表过于复杂，使用者必须具备财务知识才能理解该报表。
3
Most other countries have embraced the international rules, known as International Financial Reporting Standards (IFRS).
许多其它的国家都采用了国际标准–国际财务报告准则（IFRS）。
4
The Board intends the IFRS for SMEs to be a stand-alone document for a typical private entity with about 50 employees.
董事会拟为中小企业的国际财务报告准则是一个典型的约50名员工的私人实体的独立文件。
5
There are worries overseas too, for instance that the SEC will try to interfere with IFRS and interpret it in a narrow, prescriptive way.
海外同样也有些担心，例如证券交易委员会是否会干涉国际财务报表准则或者从狭义，惯例的角度来理解它呢。
6
IFRS is a single set of accounting principles that tend to be more focused on objectives and rely less on detailed rules than do US GAAP.
与之相比，IFRS这套单一会计准则往往更加侧重于目标，对详细规则的倚赖度较低。
7
Cash-basis accounting is not considered to provide a true and fair view of the financial performance and position of an entity under IFRS.
现金基础会计被认为不提供真实与公平的财务表现和状况的一个实体按照IFRS。
8
International Financial Reporting Standards (IFRS) try to smooth the immediate costs of writing new business across several years.
国际财务报表标准（IFRS）试图在记帐中把新交易发生的即时成本匀在若干年之中。
9
It is not intended as a quantified size test for defining a private entity, though jurisdictions adopting the IFRS for SMEs may add one.
它不打算作为定义一个私人实体量化规模测试，但对中小企业的司法管辖区采用国际财务报告准则可能会添加一个。
10
Thus IFRS 9 improves comparability and makes financial statements easier to understand for investors and other users.
因此，IFRS9极大提高了可比性，使得投资人及其他的报表使用人更易读懂财务报表。
11
The convergence with IFRS represents a significant step forward for the internationalisation of Chinese Accounting.
与国际财务报告准则的趋同是中国会计迈向国际化的重要一步。
12
IFRS topics not relevant to a typical private entity are omitted, with cross-references to the IFRS if needed.
国际财务报告准则的主题不相关的一个典型的私人实体省略交叉参照国际财务报告准则，如果需要的话。
13
We may find that we need to consider how auditors can refer to financial reporting frameworks that are close to IFRS, but not wholly IFRS.
我们也许会发现，我们需要考虑审计师如何参考与IFRS类似而非完全就是IFRS的财务报告框架。
14
There is no mandatory requirement in IFRS to carry items of PPE and intangible assets at fair value.
有没有强制性规定，国际财务报告准则按公允价值进行个人防护装备和无形资产项目。
15
The Framework for the Preparation and Presentation of Financial Statements states basic principles for IFRS.
《财务报表编制及列报框架》阐述了IFRS的基本原则。
16
Our services include IFRS, US GAAP audit and accounting services, financial due diligence, consultation during IPO or M&A and bookkeeping .
我们的服务包括国际财务报告准则和美国会计准则的审计和会计服务，财务尽职调查，上市及并购过程中的咨询以及代理记帐。
17
The author believes that the wise approach would be to allow the use of IFRS in conjunction with US GAAP.
笔者认为，明智的做法是允许使用国际财务报告准则与美国公认会计原则。
18
Prof Dietrich says competence with IFRS will become a selling point for students in search of jobs at big auditing firms.
迪特里希表示，对于在大型审计公司求职的学生来说，具备掌握IFRS的能力将成一个卖点。
19
Kuwait and other countries in the Middle East, too, are said to be adopting IFRS with certain peculiarities.
科威特和其他一些中东国家也不甘寂寞，要求在实行IFRS的同时增加一些特例。
20
Switching from U. S. rules to IFRS brings a host of technical changes for companies that could result in higher or lower reported earnings.
从美国会计准则转换成IFRS标准，需要企业进行大量技术性调整，进而可能导致最后公布的获利增多或减少。
21
Regular internal reporting to management and shareholders according to IFRS, including performance metrics tracking and analysis.
依据国际财务报告准则，定期向管理层及股东进行内部报告，包括业绩指标跟踪及分析。
22
Indeed, since 2008, the European Commission has deemed mainland standards as equivalent to IFRS as adopted by the European Union.
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》。
23
The consortium, which comprises nearly 100 universities, started in May with two partner schools: Ohio State and Virginia Tech universities.
由近100所大学组成的IFRS大学联合会是在5月份创立的，最初的两所合作院校为俄亥俄州立大学（OhioState）和弗吉尼亚理工大学（VirginiaTech）。
24
The Securities and Exchange Commission, the US regulator, is expected to push for allowing US multinationals to use IFRS by 2011.
预计美国的监管机构美国证交会（SEC）将力争在2011年前允许美国跨国企业使用IFRS。
25
The SEC is engaged in a "work plan" that could move public company accounting into convergence with IFRS by 2015.
从事证券交易委员会（SEC）是一个“工作计划”，上市公司会计可以移动到2015年与国际财务报告准则趋同。
26
IFRS as groundwork, draw up an accounting policy which accord with company development.
以IFRS为基础，拟制符合公司业务发展的会计核算政策；
27
Financial report: prepare monthly BS, PL, cash flow report follow PRC GAAP and IFRS and group report.
财务报告：完成每月的资产负债表，损益表，现流表遵循中国会计准则和国际会计准则和集团内部表。
28
Cash-basisaccounting is not considered to provide a true and fair view of thefinancial performance and position of an entity under IFRS.
现金基础会计被认为不提供真实与公平的财务表现和状况的一个实体按照
29
Under IFRS - no residual value whereas under the local tax treatment, one has to set aside a 10% residual value when computing depreciation.
根据IFRS，没有残值。而当地税法要求将10%的残值排除在折旧的计算之外。
30
Today, an investor in Europe could not tell from reading a company's financial report whether it is using full-blown IFRS or the EU version.
目前，一个欧洲的投资者仅通过阅读财务报告，是不足以区分公司究竟使用的是IFRS的全本还是欧盟版本。