It does not achieve convergence until adopting IFRS.

直到采用国际财务报告准则才实现趋同。

The following are 20 common questions related to IFRS.

以下是有关国际财务报告准则的20个常见问题。

EU companies have been required to use IFRS since 2005.

欧盟公司自2005年起被要求使用国际财务报告准则。

But several observers say it's likely the shift to IFRS will still occur.

但几位观察人士表示，向IFRS过渡的计划可能会继续执行。

The concept of comparability is one of the underlying concepts brought forth under IFRS.

可比性概念是一个在国际财务报告准则下提出的潜在的概念。

These factors have augmented the demand in China for accountants with knowledge of IFRS.

以上因素增加了在中国对懂得IFRS的会计师之需求。

This paper investigates the effect of adopting IFRS in China on the pricing of audit services.

本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。

The initial lack of skill sets in the application of IFRS, however, is only an initial problem.

IFRS的应用带来的技术人员匮乏问题，仅仅是一个初步问题。

GAAP also provides specific instructions for industries such as oil and insurance. IFRS doesn't.

GAAP还针对石油和保险等行业提供了具体的指导，IFRS则没有这样做。

Compensation of key management is a required disclosure under IFRS, where as under GAAP it is not.

补偿的密钥管理是在国际财务报告准则下，一个必需的信息披露，而不是在公认会计准则的前提条件下。

U. S. GAAP revenue recognition literature is built on principles that are similar to those in IFRS.

美国GAAP收入确认文学是建立在原则，类似于国际财务报告准则。

Is understanding IFRS more a conceptual issue or more a problem of just dealing with many new rules?

理解国际财务报告准则更是一个概念化的问题，还是一个要应付新准则的问题？

IFRS focuses on the notion of control in determining whether a parent-subsidiary relationship exists.

IFRS集中控制的概念决定着是否存在母子公司关系。

Kuwait and other countries in the Middle East, too, are said to be adopting IFRS with certain peculiarities.

科威特和其他一些中东国家也不甘寂寞，要求在实行IFRS的同时增加一些特例。

Under IFRS, subsidiaries must adopt all the accounting policies of the parent company in consolidation.

根据国际财务报告准则，子公司必须采取所有来自母公司合并的会计政策。

The SEC staff declined to recommend IFRS, in a paper that was more negative than observers had expected.

而美国证券交易委员会的员工却拒绝在这份消极程度远超观察员预期的论文里推荐IFRS。

For example, to match the new U.S. rules on impairment would mean adding a whole new category under IFRS.

例如，为了与美国会计准则项比较，关于减值的规则需要在国际会计准则里加一个大类。

It is a major failing that IFRS are not already the global accounting language for all finance professionals.

IF RS尚未成为所有财务专业人士通用的全球会计语言是行业的重大失误。

Although this case related to current IFRS revenue recognition rules, it can happen again, and to any company.

虽然本案和现行国际会计准则的收入确认规则有关，但它有可能再次发生在任何一家公司身上。

One day, another partner was discussing with me ways we could promote our thought leadership in IFRS to the market.

有一天，一个合伙人和我讨论如何将我们打造成为IFRS市场上的领先公司。

Thus IFRS 9 improves comparability and makes financial statements easier to understand for investors and other users.

因此，IFRS 9极大提高了可比性，使得投资人及其他的报表使用人更易读懂财务报表。

The change to IFRS would force a company to adopt the first-in-first-out (FIFO) methodology or weighted average cost method.

国际财务报告准则的变更，将迫使公司采取先进先出(FIFO)方法或加权平均成本法。

Research from Deloitte indicates that of 162 countries only 34 do not permit the use of IFRS for listed and unlisted companies.

据德勤的研究表明，162个国家中只有34个没有允许上市及非上市公司采用国际财务报告准则。

Regular internal reporting to management and shareholders according to IFRS, including performance metrics tracking and analysis.

依据国际财务报告准则，定期向管理层及股东进行内部报告，包括业绩指标跟踪及分析。

IFRS requires a detailed disclosure of the nature of each accrued expense and the nature of the changes to those accrued expenses.

国际财务报告准则要求详细披露每个预提费用的性质和应计费用的性质变化。

Using IFRS, a significant increase of their net profit level has been observed, and their equity capital are found slightly decreased.

首次采用IFRS使样本公司的合并报告净利润平均水平明显提高，权益资本略有减少。

There are worries overseas too, for instance that the SEC will try to interfere with IFRS and interpret it in a narrow, prescriptive way.

海外同样也有些担心，例如证交会会在试图干涉国际财务报表准则的同时，从狭义，规范的角度来解读它。

The course is primarily aimed at financial statement preparers and users, and accountancy students with some previous knowledge of IFRS.

本课程主要面向财务报表编制者和使用者，以及具备国际财务报告准则初步知识的会计学学生。

"You can leverage US GAAP for certain topic areas but the bottom line is there hasn't been a lot of material developed on IFRS," he said.

“你可以在某些课题领域借助美国的GAAP。不过根本问题在于，基于IFRS开发的课件并不多，”他表示。