1) International Standards on Auditing
国际审计报告准则
1.
New Developments of International Standards on Auditing——An Introduction to ISA705 and ISA706;
国际审计报告准则的新发展——ISA705和ISA706简介与评析
4) International Standard on Auditing
国际审计准则
1.
New Developments of International Standard on Auditing 260 and Revelation for China;
论国际审计准则第260号的新发展及其对我国的启示
5) international financial reporting standards
国际财务报告准则
1.
Up to July 2004, the related domestic researching projects have completed the researches on the differences between the CAS (Chinese Accounting Standards) and the IFRS (International Financial Reporting Standards), and the following main researching task is to prepare for the substantive harmonization betwee.
截至2004年7月,国内相关课题项目已完成对我国会计标准(CAS)和国际财务报告准则(IFRS)差异的研究,下一步的科研任务是为即将进入的“实质”协调阶段做好准备。
2.
The International Financial Reporting Standards (IFRS) issued by it has acted as the international basis accounting standard, and has bec.
国际会计准则理事会经过不断的发展,逐步确立了其在会计国际化进程中的主导地位,其所颁布的国际财务报告准则扮演了国际基准会计准则的角色,成为世界各国会计准则制定机构参考的模板。
3.
International Financial Reporting Standards made by IASB has been supported and recognized by many countries and major international organizations.
第二部分,从全球的视角切入,描述国际财务报告准则的制定动态、世界主要团体对会计趋同的态度以及主要国家向IFRS趋同的动态和路线。
6) IFRS
国际财务报告准则
1.
A Comparative Analysis of CAS and IFRS;
中国会计准则与国际财务报告准则差异分析
2.
Australian Accounting Standard Board(AASB) and International Accounting Standard Board(IASB) simultaneously issued,on 9 December 2004,AASB6-Exploration for and Evaluation of Mineral Resources,which is in conformity with International Financial Reporting Standard(IFRS6).
国际会计准则理事会(IASB)和澳大利亚会计准则委员会(AASB)同时发布了国际财务报告准则IFRS6和与其对应的澳大利亚准则AASB6———《矿产资源的勘探与评价》。
3.
The purpose of this study is to discuss the issue that what differences there are between CAS and IFRS,and furthermore,to discover the degree of impact on net proft calculation due to th.
本文以沪、深两市B股上市公司2002年度报告披露的会计数据为依据,对根据我国会计准则、制度计算的净利润与根据国际财务报告准则计算的净利润之间的差异进行实证研究。
补充资料：审计报告
审计报告——
审计报告是注册会计师根据独立审计准则的要求，实施必要的审计程序后，对被审计单位的会计报表发表审计意见的书面文件。审计报告是审计工作的最终结果，具有法定的证明效力。审计报告是审计人员向发行人及利害关系人报告其审计结论的书面文件，也是审计人员在股票发行准备中尽职调查的结论性文件。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条