| 单词 | iasb | ||||||||||
| 释义 |
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国际会计准则委员会（「IASB」）发布之国际财务报告准则及诠 释，於二 零 一 一 年 十二 月 三 十 一 日 生 效。 glencore.com | IFRS and interpretations as issued by the International Accounting Standards Board (IASB) effective as of 31 December 2011. glencore.com |
子基金的财务报表乃根据国际会计准则理事会（「IASB」）颁布的国际财务报告准则（「IFRS」）、日 期为二零一二年一月十二日的信托契约（以经修订者为准）的相关披露条文，以及证监会守则附录 E 内 订明的相关披露条文编制。 htisec.com | The financial statements of the Sub-Fund have been prepared in accordance with International Financial Reporting Standards ("IFRSs") issued by the International Accounting Standards Board ("IASB") and the relevant disclosure provisions of the Trust Deed dated 12 January 2012, as amended, and the relevant disclosure provisions specified in Appendix E of the SFC Code. htisec.com |
此指引包含每项国际会计准则理事会（IASB）准则和解释公告的概要、《财务报告概念框架》和国际财务报告准则前言的概述，以及国际财务报告准则在世界各地采用的情况。 deloitte.com | This guide includes [...] summariesof each IASB Standardand Interpretation [...]as well as the Framework and the Preface to IFRSs [...]and the use of IFRSs around the world. deloitte.com |
这一需要最初是在私营部门感受到的，会计师们首先在国内，然后在国际 上开会处理这一问题，建立和维持了一些制定准则的机构，如国际会计准则委员 会 (IASC)6 及其后继机构，设在伦敦的 15 个成员的国际会计准则理事会(IASB)。 daccess-ods.un.org | Initially felt in the private sector, this need has been addressed primarily by accountants who had first met nationally and then internationally to establish and maintain standard-setting bodies such as the International Accounting Standards Committee (IASC)6 and its successor, the Londonbased 15-member International Accounting Standards Board (IASB).7 Its International Financial Reporting Standards (IFRS), derived from the International Accounting Standards (IAS), were made mandatory by the European Union for all listed companies in 2005 and they, or their national equivalents, are progressively becoming mandatory in other countries including India, South Africa, Turkey and the United States. daccess-ods.un.org |
子基金的财务报表乃根据国际会计准则理事会（「IASB」）颁布的国际财务报告准则（「IFRS」）、日 期为二零一二年一月十二日的信托契约（以经修订者为准）的相关披露条文，以及证监会守则附录 E 内订 明的相关披露条文编制。 htisec.com | Purchases or sales of financial assets that require delivery of assets within the time frame generally established by regulation or convention in the marketplace (regular way trades) are recognised on the trade date, i.e., the date that the Sub-Fund commits to purchase or sell the asset. htisec.com |
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