International Accounting Standard 26; plan accounting and reporting.
采用国际会计准则的条例最终于2002年获得通过。
The regulation on the application of international accounting standards was finally adopted in 2002.
国际会计准则理事会发布的国际会计准则数目.
Number of International Accounting Standards(LASs) issued by the International Accounting Standards Board.
在这方面,欧盟采取的一项措施是颁布国际会计准则条令(EC)第1606/2002号。
In this context,a measure taken by the EU was the issuance of IAS Regulation(EC) No. 1606/2002.
国际会计准则第19号--雇员福利》--采用他国货币结算的国家的折现率(议程文件3).
IAS 19 Employee Benefits- Discount rate in a country that has adopted another country's currency(Agenda Paper 3).
国际会计准则》对确认、计量和披露财务资产和债务提供了有益的指导。
The international accounting standards provide useful guidance on the recognition, measurement and disclosure of financial assets and liabilities.
学习国际会计准则适用于上市公司,而美国会计准则,仍将适用于许多较小的公司和企业。
You will also learn international accounting standards that apply to publicly traded firms, and U.S. standards that will still apply to many smaller corporations.
由于诸多因素,实施国际会计准则或许是联合国系统所有实施工作中最为复杂的一个。
IPSAS implementation is probably the most complex of all the United Nations system implementations, owing to a number of factors.
国际会计准则第23号--借款费用》设立了将利息确认为内部产生的无形资产成本的-部分的标准。
IAS 23 specifies criteria for the recognition of interest as an element of the cost of an internally generated intangible asset.
国际会计准则并行分类账已在综管系统中建立,将作为编制符合国际会计准则的财务报表的依据。
An IPSAS parallel ledger has been created in IMIS as the basis for producing IPSAS-compliant financial statements.
在2013年12月,国际会计准则搬入诺斯罗普,大学在校园中心的标志性礼堂永久的家。
In December 2013, the IAS moved into its permanent home in Northrop, the University's iconic auditorium in the center of campus.
公司将被允许同时使用新加坡和国际会计准则,并有资格访问该国的70多个双重征税协议网络。
Firms will be allowed to use both Singapore and international accounting standards and be eligible to access the nation's network of more than 70 double-tax agreements.
此外,他还管理国际会计准则减值专家咨询小组,并向IFRIC汇报金融工具相关问题。
He also managed the IASB's Expert Advisory Panel on Impairment and presented to the IFRIC on financial instruments related matters.
某些国际会计准则/国际财务报告准则所设想的是一种具有成熟市场的经济环境。
Certain IASs/IFRSs assume an economic environment with mature markets.
国际会计准则财务报表的复杂程度远远超出了联合国系统会计准则财务报表。
The IPSAS financial statements are far more complex than those of the United Nations system accounting standards.
精算师委员会提出了有关材料,赞同采用国际会计准则26规定的形式(b)来披露基金的精算负债信息。
The Committee of Actuariespresented information endorsing the adoption of format(b) under IAS 26 for the disclosure of information on the actuarial liabilities of the Fund.
(e)编写一份执行国际会计准则的详细计划,其中应概述各主要组成部分、程序、里程碑和负责人员。
(e) Prepare a detailed plan for implementing international accounting standards outlining the major components, processes, milestones and responsible staff members.
这些准则可望是一个简化的《土耳其会计准则》文本,符合国际会计准则委员会的中小企业项目。
These standards are expected to be a simplifiedversion of TAS which would be in line with the IASB' s SME project.
These 12 entities do not have identical governance and administrative arrangements or computer systems architecture,thereby compounding the challenges for their IPSAS implementations.
巴基斯坦是最早实施《国际会计准则》(IAS)的国家之一。
Pakistan is amongst those few countries that started following the International Accounting Standards(IAS) regime early.
目前,《手册》还包括国际会计准则38----无形资产。
Presently, the Manual also includes the International Accounting Standard(LAS) 38 Intangible assets.
国际会计准则第19号》规定,区分长期和短期福利的关键因素是预计清偿的时间安排,由此做出划分。
IAS 19 provides that the critical factor in distinguishing between long-term and short-term benefits is the timing of their expected settlement, which would drive the classification.
Corresponding IAS has been withdrawn since the matter is now covered by IAS 32, 39, 40 and IFRS 7.
支撑国际会计准则的基本原理是这些准则规定了一系列原则,据此对关于特定交易记录的决定进行判断。
The philosophy underlying international accounting standards is that they set a series of principles against which the decisions about the recording of particular transactions should be judged.
They are working closely together to ensure that all Umoja training materials anddesk procedures incorporate relevant IPSAS information, in their operational guidance.
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