中日表反对 国际会计机构重审相关规定 |
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中日表反对 国际会计机构重审相关规定 2006年7月18日 星期二 中日表反对 国际会计机构重审相关规定 IASB to review ‘unclear’ rule 国际会计准则理事会(IASB)决定重新评估中日两国都不喜欢的一项会计规定,突显出这两个国家对全球会计准则的影响力不断增强。 The growing influence of China and Japan on global accounting has been underlined by standard-setters’ decision to reconsider a rule disliked by both countries. 该理事会宣布,将重新审核“关联方信息披露”的相关规定,即国际会计准则第24号(IAS 24)。这一规定旨在明确公司与其它企业之间的关系。 The International Accounting Standards Board announced it would review its standard on related-party disclosures, known as IAS 24, which aims to illuminate companies’ links with other businesses. 此前,正向采用国际财务报告准则(IFRS)过渡的中国和日本抱怨称,国际会计准则第24号的具体条款要么不可行,要么不明确。 The decision came after China and Japan, which are both moving toward International Financial Reporting Standards, complained that the detailed provisions of IAS 24 were either unworkable or unclear. 外界认为,中日两国的参与,对于建立一个真正全球性的会计标准至关重要,它有助于提高财务报表的质量,增强投资者的信心。 The participation of China and Japan is seen as vital to creating truly global standards that can bolster investor confidence by improving the quality of accounts.
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