| 1. | An analysis of the joint iasb fasb conceptual framework project
财务会计概念框架的中国特色论 |
| 2. | The international accounting standards board iasb
国际会计准则委员会是负责颁布会计准则的国际性组织 |
| 3. | Although the us does not use ias , it holds four seats on the 14 - strong iasb
虽然美国并不执行国际会计准则，但它在由14名成员组成的国际会计准则理事会中有4个席位。 |
| 4. | After a protracted and unresolved tussle with the iasb , the european parliament unilaterally carved several paragraphs out
在和iasb进行了长期且无任何成果的拉锯后，欧盟议会最后单方面推行了数条有争议的条文。 |
| 5. | 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。 |
| 6. | In order to standardize the accounting of long - lived assets in practice , fasb and iasb issued related standards in 1995 and 1998 respectively
为了规范实务中长期资产减值的会计处理，美国财务会计准则委员会（ fasb ）和国际会计准则委员会（ iasb ）分别于1995年和1998年颁布了相应的会计准则。 |
| 7. | The publication of ias . 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements
1修订稿的发布标志着iasb与美国财务会计准则委员会（ fasb ）联合进行的财务报表列报相关内容的复核和协调项目第一阶段的完成。 |
| 8. | The second phase , which has already begun , is examining more fundamental questions about the presentation of information in financial statements and the iasb expects to publish a discussion paper on the subject within the next six months
第二阶段目前也已经开始，在这一阶段，双方将研究财务报表信息列报方面更为原则性的问题， iasb期待在未来六个月中能就这一主题发布征求意见稿。 |
| 9. | 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。 |
| 10. | In addition , for the tendency of the model of constructing accounting principles - - - principle first , researching the structure of the theory of the approach to the combination of financial statement benefits for international harmonization of chinese accounting principles
另外，基于fasb与iasb在准则制订模式上的日渐趋同? ?原则导向，研究我国合并报表会计方法的理论结构也有利于我国会计准则的国际协调。 |
