international accounting standard

The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions, guide, recombinate trading activity and can accord with international criterion that accounting convention integrate.

2006年准则的修订，其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例接轨的准则。

In order to change this status, there is a pressing need to build a non-profit organization accounting standard system which is in line with both domestic and international situations. Therefore, this paper chooses the non-profit organization accounting standards as the research object.

因此，本文选择了非营利组织会计准则作为研究对象。

In the third part, I make a comparison between pensions accounting dealing ways of foreign enterprises ( most is about American Accounting Standard and International Accounting Standard).

第三部分比较国外（主要是美国会计准则和国际会计准则）对企业养老金会计的处理。

Had comprehensive knowledge of China accounting and tax system, US and International accounting standard, Chinese valuation system.

对中国财务及税务体系、美国及国际会计标准以及中国估算体系有全面了解。

Both Financial Accounting Standard Board ( FASB) and International Accounting Standard Board ( IASB) are transferring from historical cost accounting to fair value accounting in making accounting standards.

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

In view of China joining the WTO and with international accounting, this article will describe the self-created confirming and measuring method for the invisible assets, and comparing the international accounting standard, and give some suggestion.

针对中国加入WTO并逐步与国际会计接轨，提出自创无形资产确认和计量的一点意见，并和国际会计准则进行比较，提出建议。

Western countries and International Accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.

西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。

In December of 2004 and February of 2006, International Accounting Standard Committee and Ministry of Finance of China successively issued the relevant accounting standards involving the petroleum and gas production enterprises. According to No.

2004年12月和2006年2月，国际会计准则委员会和我国财政部相继出台涉及石油天然气生产企业的相关会计准则。

Agreement to establish an international accounting standard committee;

成立国际会计准则委员会的协议；

The international accounting standard system is analyzed and the comparison with our existing accounting system in terms of internationalization and nationalization for the purpose of exploring the practical problem of our accounting reform is made.

从国际化与国家性两个角度出发，对国际会计准则及国际先进经验进行了分析，并同我国现行会计体系进行了比较，旨在探索深化我国会计改革的一些具体问题。

Financial reports that meet the requirements of international accounting standard are crucial for Chinese companies' international activities, such as financing, trading and investing.

当前应能输出国内企业到国际资本市场融资、进行国际贸易、搞跨国投资所需的符合国际会计准则的财务报表；

It makes a substantive breakthrough to achieve a convergence with international accounting standard.

同时引入了“公允价值”计量属性,实现了与国际会计惯例趋同的实质性突破.

We analyze the accounting entries skills and methods on modern financial instrument's transaction based on home and abroad finance and investment cases and international accounting report standard.

通过分析金融衍生工具的国际会计报告标准，结合跨国公司在本土和海外融资与金融投资活动案例，剖析现代金融衍生工具业务活动的会计核算实务技巧与方法；

With responding to the requests for the consistence of international accounting information, Accounting Standard for Business Enterprises, promulgated in 2006 by Chinese Ministry of Finance, adopted fair value measurement on a large scale.

为了满足世界经济一体化对全球会计信息的可比性需求，2006年我国财政部颁布新企业会计准则体系，大范围采用公允价值计量属性，实现与国际财务报告准则的协调与趋同。

The establishment of New China Accounting Standard achieved its convergence with international accounting standard, indicated the fully apply of fair value, and meant the mainly issue we concerned about is changed from "use or not" to "how to use in a better way".

我国新会计准则的制定实现了与国际会计准则的趋同，标志着我国对公允价值的全面应用，同时也意味着我国关注的主要问题已经由是否应用转为如何更好地应用。

Our Enterprise Accounting Standard ( The Standard)-Contingencies is related to two international accounting standards but is only closely to The International Accounting Standard 37th-Provisions, Contingent Liabilities and Contingent Assets ( IAS37).

我国《企业会计准则或有事项》与两项国际会计准则有关，但主要与《国际会计准则第37号准备、或有负债和或有资产》关系密切。

On the basis of discussing the orientation of international accounting standard with rational analysis on influential factors, the paper could help the orientation of Chinese accounting standard setting in making a rational choice between principle-based and rule-based options.

论文探讨国际会计准则制定导向及其影响因素，以期对中国会计准则制定导向原则导向和规则导向的理性选择有借鉴意义。

The International Financial Accounting Standards Board provided that the International Accounting Standard No.13-Fair Value Measurements would be totally implemented in order to promote the harmonization of fair value in worldwide.

国际财务会计准则委员会规定，在2013年全面实施《国际会计准则13号&公允价值计量》，以促进公允价值运用在全球范围的协调统一。

With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39.

随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。

Comparisons of Chinese and International Accounting Standard in Oil-gas Production Enterprises and Its Influence on China

中国油气会计准则的国际趋同分析中外石油天然气会计准则比较与借鉴

Rational Analysis on the Orientation of Setting International Accounting Standard

国际会计准则制定导向的理性分析

Among the organizations, International Accounting Standard Committee and Financial Accounting Criterion Committee of U.S.A.

这其中，国际会计准则委员会和美国财务会计准则委员会取得了较大的进展。

From differentiating and analyzing the difference of accounting standard international harmonization and the coordination of international accounting standard to meaning of the international coordination of accounting standard, then it is divided into three levels.

本文首先对会计准则国际协调进行界定，根据会计准则国际协调的三个基本理论推演出会计准则国际协调的主体、客体和目标，并将会计准则的国际协调分为三个层次。

In 2002, the International Accounting Standard committee released IAS-41, putting forward the imagination of biological assets accounting among them.

2002年，国际会计准则委员会发布了《国际会计准则第41号&农业》，其中提出了对生物资产核算的设想。