The public sector requires more training and involvement of PAOs.
大多数国家采取由大学和专业会计机构提供会计教育的制度。
Most countries have systems in which universities and PAOs are providers of accountancy education.
该小组由监管者、专业会计机构、执业者、培训公会、审查者和出版者组成,国家准则制订机构则充当观察员。
This group comprised regulators, professional accountancy bodies, practitioners, training consortia, examiners and publishers, with the national standard-setter acting as observer.
PAOs also face difficulties in measuring and verifying the CPD undertaken.
另一个办法由国家准则制定机构和专业会计机构寻求在实施进程中较为靠前的其他国家对口部门的协助。
Another option is for national standard-setters and professional accountancy bodies to seek assistance from their counterparts in other countries that are further along in the implementation process.
值得注意的是,该项目的成员资格是面向全世界的所有专业会计机构。
It is also useful tonote that membership to the Project is open to all PAOs around the world.
这些准则是可信、优质和独立的会计标准,得到一系列适当的进程和政府、专业会计机构和国际组织的支持。
They are credible, high quality, independently produced accounting standards,underpinned by a strong due process and supported by governments, professional accounting bodies and international organizations.
他还讨论了专业会计机构在监管框架中发挥的不同作用。
He also discussed the different roles that professional accountancy bodies played in the regulatory framework.
专业会计机构全球发展报告"显示,世界各地的专业会计机构的发展水平不一。
The PAO Global Development Report shows that the PAO development level varies around the world.
编制者、用户、监管机构、专业会计机构和教育机构需要参与《准则》的规划和实施。
Preparers, users, regulators, professional accountancy bodies and educators need to be engaged in the planning as well as the implementation of IFRS.
在这方面,有些试点测试表明,需要在国家一级加强专业会计机构与大学之间的协调。
In this regard,some pilot tests pointed to the need to strengthen coordination between professional accountancy organizations and universities at the national level.
本课程为毕业生提供获得专业会计机构和更广泛的商业社区认可的资格的机会。
This course provides an opportunity forgraduates to obtain a qualification that is recognized by professional accounting bodies and the wider business community.
这门课程为毕业生提供了一个获得专业会计机构和更广泛的商界认可的资格的机会。
It provides an opportunity forgraduates to obtain a qualification that is recognised by professional accounting bodies and the wider business community.
也有些代表问,如果由专业会计机构负责制定一国的会计和审计准则,那么如何保持它们的独立性。
Other delegates raised questions about the implications for the independence of a professional accountancy body if it was responsible for setting both accounting and auditing standards for a country.
In response to the European Union International Accounting Standards Directive of 2002,seven European PAOs launched the Common Content Project with a view to harmonizing their respective professional qualification requirements by 2007.
A well-designed action plan for capacity-buildingrequires participation from all sectors including government, PAOs, academia, standard setters, preparers and users of financial statements.
IPSAS are credible, high quality, independently produced accounting standards,underpinned by a strong due process and supported by Governments, professional accounting bodies and international organizations.
The Standards are credible, high quality, independently produced accounting standards,underpinned by a strong due process and supported by Governments, professional accounting bodies and international organizations.
For example, the PAO Global Development Report indicates that in Costa Rica the local law prevents the PAO from requiring candidates to pass a professional examination to attain membership.
In Asia, the Confederation of Asian and Pacific Accountants and the World Bank arecarrying out a programme to improve CPD systems in PAOs in Mongolia, the Philippines and Viet Nam.
This had been made possible by financial assistance from the World Bank, the Government of the Netherlands,the Brazilian National Bank for Economic and Social Development, and several professional accounting institutions.
CIMA是英国的专业会计机构,专注于会计业务方面的培训和资格认证。
CIMA is a UK professional accountancy body that focusses on the training and qualifying of accountants in business.
CIMA是英国的专业会计机构,专注于会计业务方面的培训和资格认证。
CIMA is a UK professional accountancy body that focuses on the training and qualifying of accountants in business.
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