1 Will the Supreme Court arbitrate accounting standards?

2 The establishment of the Accounting Standards Board has not clarified the position.

3 Critics say the new accounting standard will unnecessarily create scary, volatile numbers in quarterly earnings reports.

4 Harmonising international accounting standards is more important than one might think.

5 The paper also proposed that an accounting standard restrict the uses of the share premium account.

6 A new accounting standard allowed the thrifts to amortize the losses over the life of the loans.

7 It is possible that proposals for revisions to accounting standards on these subjects will be made in the future.

8 It hopes to release its first performance accounting standards, for general adoption,[] by the mid-199Os.

9 This is the first time that accounting standards have had even this amount of statutory backing.

10 The impact of subsequent changes in accounting standards or legislation on the above consistent accounting policies requirement.

11 In February 15,2006, China formally issues the New Accounting Standards, the new Accounting Standards include one Basic Accounting Standard and thirty-eight specific Accounting Standards.

12 An accounting standard that calls for the use of the same method of inventory pricing from year to year, with full disclosure of any change in method. Intended to make financial statements comparable.

13 Western countries and International Accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.

14 Among the organizations, International Accounting Standard Committee and Financial Accounting Criterion Committee of U. S.

15 Analyses compare non profit organization accounting struction and accounting standard, seek for the ways between our budget accounting and international accounting.

16 The accounting standard with newest favour changed name of these two subject!

17 In local authorities, the law plays an equally important, probably more important, part in accounting standards.

18 This move has greatly strengthened the regulatory force of accounting standards.

19 But it must be remembered that the process of evolving acceptable accounting standards has taken many years.

20 The Accounts have been prepared in accordance with applicable accounting standards and under the historical cost accounting rules supplemented by revaluation of certain properties.

21 The only answer to this is to develop a comprehensive programme of accounting standards and to enforce them vigorously.

22 Companies are required to state that their accounts are prepared in accordance with approved accounting standards.

23 We will monitor the further developments and pronouncements of the several bodies presently addressing the subjects of corporate governance and accounting standards.

24 Since these appropriation accounts are on the cash basis, accounting standards would hardly seem relevant.

25 The natural body to develop guidance on disclosures is the Accounting Standards Board.

26 Some problems in the confirmation and counting of invisible assets in the current Accounting Standard of Invisible Assets were discussed, and some suggestions were made.

27 The United Kingdom is one of the western developed countries. Its accounting standard has an important influence on that of other countries, especially on that of the Commonwealth of Nations and IASC.

28 The concept of accounting elements is the theoretical basis of accounting standard, income is one of the core concept of accounting elements.

29 The co authors hold the view that the application of the core standards set by the International Accounting Standard Board has a bright future...

30 And with the basis of accounting object, a consistent accounting standard and accounting method theory system will be set up.

31 There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.

32 The purchase method is not only in accordance with the international accounting standard, but also can identify the existence of the commercial treaty through negotiating the price, which could a...

33 Accounting standard is ever regarded as a macro - economic police in China.

34 Finally,[] the development of accounting standard on revenue recognition is discussed according to current international efforts.

35 But high-quality accounting standard may fail to bring high-quality accounting information. Corporate governance and other factors will hinder us to improve the quality of accounting information.

36 In 2002, the International Accounting Standard committee released IAS-41, putting forward the imagination of biological assets accounting among them.

37 In July 2003, the Ministry of Finance issued revised " Processes of Accounting Standard Setting "

38 Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree.

39 FASB and IASB eliminated the "pooling of interest" method one after another. In the trend of international accounting standard convergence, how should we do?

40 This thesis has proposed the accounting standard of upper reach activities in Chinese extracting industries.

41 As conclusions , the paper brings forward several suggestions on the improvement of asset impairment accounting standard.

42 Both Financial Accounting Standard Board and International Accounting Standard Board are transferring from historical cost accounting to fair value accounting in making accounting standards.

43 Among the organizations, International Accounting Standard Committee and Financial Accounting Criterion Committee of U. S. A.

44 China published an Exposure Draft of an accounting standard on business combinations in 1995, but the final standard has not been issued till now.

45 Familiar with China accounting policy and system, and know International Accounting Standard.

46 This paper analyzes some problems of computerized accounting system caused by implementation of new accounting standard and the solutions.

47 It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.

48 The accounting standard is the basis to regularize accounting activities.

49 Accounting standard and their accounting environment support each other, and the high quality accounting environment is the basis of carrying those high quality accounting standards.

50 It makes a substantive breakthrough to achieve a convergence with international accounting standard.