they have been taking aim at someone else: the accounting standard-setters(standard-setters准则设立者). Their rules, moan(抱怨)the banks, have forced them to report enormous losses, and it's just not fair. These rules say they must value some assets at the price a third party would pay...
网络会计准则制定者 网络释义 1. 会计准则制定者 历年考研阅读... ... take aim at 瞄准 以…为目标the accounting standard-setters会计准则制定者enormous losses 巨大的损失 ... blog.sina.com.cn|基于2个网页
FRC monitoring of compliance with relevant regulatory reporting requirements In addition to its role as the accounting standard setter for both the UK and the Republic of Ireland, the FRC also monitors the financial statements of UK listed companies for compliance with relevant regulatory reporting ...
Behind the scenes, they have been taking aim atsomeone else: the accounting standard-setters. 台面下,他们一直把目标对准他人:会计准则制定者。 Their rules, moan the banks, have forced them toreport enormous losses, and it's just not fair. 银行业抱怨会计规则迫使他们报告巨大损失,认为这不公平。
standard‐settingThis paper uses IFRS 10 and IFRS 12 as a case study to demonstrate how a sense of enclosure, partitioning, hierarchical surveillance and normalising sanction is used to encourage compliance with new accounting prescriptions. Detailed interviews with corporate governance, financial ...
participation in standard-settingpractitionersfinancialrnreporting standardsprivate enterprisesConstituents' participation in standard-setting processes is seen as a key indicator of a standard setter's legitimacy. While previous research has mainly examined corporate economic determinants of participation, limited...
It disagrees that the standard-setter should necessarily be responsible for all of the effects analysis. It argues that effects are likely to be different by geographical region and industry sector, and recourse should be had to national standard-setters and other organisations. While preparers may...
First, value relevance research provides insights into questions of interest to standard setters and other non-academic constituents. Although there is no extant academic theory of accounting or standard setting, the Financial Accounting Standards Board (FASB) articulates its theory of accounting and ...
有一句话:The model have also been proposed as a solution to measuring goodwill impairment by accounting standard setters.里边的to measuring为什么不用不定式而是介词+动名词的形式?这里的to measuring明显是修饰solution的.都有哪些情况里的to是需要加动名词的? 扫码下载作业帮搜索答疑一搜即得 答案解析 查看...
Accounting standard setters are faced with the challenge of upholding and improving the quality of financial reporting domestically, while simultaneously encouraging the development of a high-quality global financial reporting framework. The Financial Accounting Standards Board (FASB) has placed on their ag...