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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

IFRS

网络释义

IFRS

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。

例句：

"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。

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。

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 ）。

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。

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。

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。

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。

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。

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。

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。

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。

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 。

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；

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

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。

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。

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