| 1. | On countermeasures against international coordination for china accounting standard after reorganization of iasc
国际会计准则委员会改组后中国会计准则国际协调的对策 |
| 2. | Since its establishment , iasc has expanded its functions . it is actively seeking the support of international organizations and developed countries
首先分析了iasc的功能扩张和对外寻求国际组织和发达国家支持的策略。 |
| 3. | 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。 |
| 4. | The second part expounds the fundamental theory of listed company financial report . financial report that listed company offers shall have some quality feature . iasc and fasb also have provided this
上市公司财务报告所提供的会计信息应当具备一定的质量特征，在这方面， iasc和fasb都进行了相关的规定。 |
| 5. | Moreover , this dissertation also proposes an explorative approach to illustrate the interaction between qualitative factors and qualitative factors , and a explanation why the expectation gap arising from the difference of m
本章的讨论以fasb及iasc对重要性的正式定义为标竿，并将其视为“基本定义或概念”和“原始概念” 。 |
| 6. | This paper chooses iasc and fasb related accounting standards , analyses them and advances existing problems , causes and that should be improved in drawing up measurement of financial instruments accounting standards
并对准则制定中存在的问题、原因及尚待完善的地方进行了分析，提出了国际上金融工具计量准则制定的发展趋势。 |
| 7. | Now , fasb , asb and iasc have been done prominent achievements in this field : to improve the traditional income statement , and report the comprehensive income . then - experiences give us so much help
美国、英国以及国际会计准则委员会在这一领域的改革做出了巨大的成就：改进传统表，编报全面收益报告，将已确认的利得和损失纳入收益报告。 |
| 8. | As regard to the core of purchase method - goodwill , this thesis reveals the evolution , current prevalence and future tendency of the theory and regulations of goodwill through detailed comparative study on the theory and regulations of american , england and iasc
对于购买法的核心问题合并商誉，通过国际比较揭示合并商誉的理论现状和国际上较流行的实务处理规定。 |
| 9. | Its efforts have been appraised worldwide . i also evaluate the " standards competition " advocated by scholars in an effort to promote ias in usa and its implications for accounting harmonization . chapter 5 approaches to achieving accounting harmonization based o
其次对学者们基于iasc立场所提出的“准则竞争”构想进行阐释和评价，并分析此构想给如何推动会计准则国际化进程所带来的启示。 |
| 10. | Iasb substitutes iasc to be the setter of international accounting standards in april , 2001 , indicating the acceleration of international accounting harmonization in the world . the era of global accounting standards is coming
2001年4月国际会计准则理事会( iasb )正式接替国际会计准则委员会( iasc )成为国际会计准则的制定机构,会计国际协调进程在世界范围内骤然加速,全球会计准则时代即将到来。 |
