IFRS Standards consist of a set of accounting rules that determine how transactions and other accounting events are required to be reported in financial statements.
Financial Accounting Standards Board (FASB) (美国) 财务会计标准委员会 analytic accounting 分析会计学 相似单词 accounting n. 1.会计;会计学;会计制度 2.会计业务或能力 3.账单;借贷对照表 4.记账;结账;结算;决算 5.人各有所好。 macroaccounting 【经】 宏观会计 microaccounting 微观会计 accounting...
企业会计准则第14号——收入(Accounting standards for Enterprises No. fourteenth - income).doc,企业会计准则第14号——收入(Accounting standards for Enterprises No. fourteenth - income) Chapter I General Provisions Article 1 these standards are formulate
会计准则(accounting standards) 会计实践的经验总结,进行会计核算的规范,处理会计业务的准绳,以及会计工作的指导思想。作为对会计核算的规范,它既是企业等经济单位进行价值确认、计量、记录和报告所必须遵循的标准,具有明确的针对性;又是一个结构严密,体系严谨的科学体系,对所有会计工作具有原则指导意义。它兼具权威必、...
International Accounting Standards (IAS) were a set of rules for financial reporting that were replaced in 2001 by International Financial Reporting Standards (IFRS).
Accounting Standards是会计准则的意思 会计准则是由权威机构制定、会计人员应当遵循的各项原则和程序。（又称 “会计原则”。）马上就要2015年下半年CMA资格考试了，在这里祝大家好好考试，每个人都超常发挥，取得好成绩！希望我的回答能帮助您解决问题，如您满意，请采纳为最佳答案哟。再次感谢您的提问，...
Thus, even if IFRS are higher quality standards, the institutional features of Egyptian market could eliminate any improvement in accounting quality arising from adopting IFRS. Research/limitations/implications - – The results of the study are consistent with prior research suggesting that the adoption...
SMEs in accounting that will comply with an accounting standard or accounting standards for SMEs can be defined depending on the size test along with the... 时发奇 被引量: 9发表: 2009年 Accounting Standards for Business Enterprises 2014 The Ministry of Finance—"MOF" issued in January 2014 ...
An accounting standard is a common set of principles, standards, and procedures that define the basis of financial accounting policies and practices.