ACCAF3第二課監(jiān)管框架中英文翻譯分解

1、The following factors that have shaped financial accounting can be identified. 有形財務會計的以下因素可以識別。 Natioiial/local legislation J 國家/地方立法 Accounting concepts and individual judgement 會計概念和個人判斷 Acco un ti ng sta ndards 會計準則 Other international influences 其他國際影響 Gener汕y accepted ciccounting principles (GA

2、AP) 一般公認會計原則(GAAP) l air present at ion 公允表達 Nati on al/local legislati on 國家/地方立法 1.4 Acco unting sta ndards 1.4會計準則 Finan cial Report ing Stan dards (IFRSs). 財務報告準則（IFRS） IFRSs are produced by the International Accounting Standards Board （IASB）. 國際財務報告準則由國際會計準則理事會（IASB ）產(chǎn)生。 Monitoring Board 監(jiān)控板 IF

3、RS Foundation 國際財務報告準則的基礎(chǔ) IFRS Advisory Council 國際財務報告準則咨詢理事會 IIFRS Interpretations Committee iifrs解釋委員會 Monitoring Board IFRS Fcnjndation A A A 1 F IFRS Advisory Council iASB Appoints IFRS hterprelations - Reports to Committee Advises Appoi nts 任命 Reports to 報告 Advises 建議 The IFRS Advisory Coun cil

4、 (formerly called the Stan dards Advisory Council or SAC) is esse ntially a forum used by the IASB to con suit with the outside world. It con sults with n ati onal sta ndard setters,academics, user groups and a host of other in terested parties to advise the IASB on a range of issues, from the lASBs

5、 work programme for develop ing new IFRSs to givi ng practical advice on the impleme ntatio n of particular sta ndards. 國際財務報告準則咨詢委員會(以前稱為準則咨詢委員會或囊)本質(zhì)上是一個由IASB用來與外界咨詢論壇。它與國家標準的制定者、學者、用戶組和其 他感興趣的各方在一系列問題上的國際會計準則委員會建議，從國際會計準則理事會的工作計劃，發(fā)展新的國際財務報告準則給特定標準的實施建議。 The IFRS Advisory Council meets the IASB at

6、least three times a year and puts forward the views of its members on current standard-setting projects. 國際財務報告準則咨詢委員會和國際會計準則理事會每年至少三次并提出其成員對目前的標準制定項目的意見。 2.1.2 IFRS Interpretations Committee 2.1.2 國際財務報告準則解釋委員會 The IFRS Interpretations Committee （formerly called the International Financial Reportin

7、g Interpretations 國際財務報告準則解釋委員會（原名國際財務報告詮釋 Committee or IFRIC） was set up in March 2002 and provides guidance on specific practical issues in the interpretation of IFRSs. Note that despite the name change, interpretations issued by the IFRS 委員會或詮釋）是在 2002 三月成立與國際財務報告準則的解釋提供了具體的實踐問題的指導。值得注意的是，盡管名稱的變化

8、，由國際財務報告準則發(fā) 布解釋 IFRS 1 First-time adoption of International Financial Reporting Standards IFRS 1 首次采用國際財務報告準則 IFRS 2 Share-based payment IFRS 2 的股份支付 IFRS 3* Business combinations IFRS 3 * 業(yè)務組合 IFRS 4 Insurance contracts IFRS 4 保險合同 IFRS 5 Non-current assets held for sale and discontinued operations

9、 IFRS 5 持有待售非流動資產(chǎn)和終止經(jīng)營 IFRS 6 Exploration for the evaluation of mineral resources IFRS 6 勘探礦產(chǎn)資源評價 IFRS 7 Financial instruments: disclosures IFRS 7 金融工具：披露 IFRS 8 Ope rati ng segme nts IFRS 8經(jīng)營分部 IFRS 9 Financial instruments IFRS 9金融工具 IFRS 10* Consolidated financial statements IFRS 10*合并財務報表 IFRS 11

10、 Joint arrangements IFRS 11的合作安排 IFRS 12 Disclosure of interests in other entities 國際財務報告準則在其他實體權(quán)益披露12 IFRS 13 Fair value measurement 13公允價值計量準則 IFRS 14 Regulatory deferral accounts IFRS 14遞延賬戶監(jiān)管 IFRS 15 Revenue from con tracts with customers IFRS 15的收入來自與客戶簽訂合同 IAS 1* Presentation of financial stat

11、ements 財務報表的IAS 1 *演示 IAS 2* Inventories IAS 2 x存貨 IAS 7* Statement of cash flows IAS 7 x現(xiàn)金流量表 IAS 8 Acco unting policies, ch a nges in acco unting estimates and errors IAS 8會計政策、會計估計變更和差錯 IAS 10* Events after the reporting period IAS 10*事件報告期后 IAS 11 Construction contracts IAS 11施工合同 IAS 12 Income

12、taxes 國際會計準則12號所得稅 IAS 16* Property, plant and equipment IAS 16 x物業(yè)，廠房及設備 IAS 17 Leases IAS 17租賃 IAS 18* Revenue IAS 18*收入 IAS 19 Employee benefits IAS 19員工福利 IAS 20 Acco unting for gover nment gra nts and disclosure of go ver nment assista nee 國際會計準則20號政府補助會計和政府援助的披露 IAS 21 The effects of ch a nges

13、 in foreig n excha nge rates IAS 21外幣匯率變動的影響 IAS 23 Borrowing costs IAS 23借款費用 IAS 24 Related party disclosures 國際會計準則24號關(guān)聯(lián)方披露 IAS 26 Acco unting and reporti ng by retireme nt ben efit plans IAS 26的退休福利計劃的會計和報告 IAS 27* Separate financial statements IAS 27 x單獨財務報表 IAS 28* Investments in associates an

14、d joint ventures IAS 28 *投資聯(lián)營企業(yè)和合營企業(yè) IAS 29 Financial reporting in hyperinflationary economies IAS 29 惡性通貨膨脹經(jīng)濟中的財務報告 IAS 32 Financial instruments: presentation IAS 32 金融工具：演示 IAS 33 Earnings per share IAS 33 每股收益 IAS 34 Interim financial reporting 國際會計準則 34 號中期財務報告 IAS 36 Impairment of assets 國際會計準則

15、 36 號資產(chǎn)減值 IAS 37* Provisions, contingent liabilities and contingent assets IAS 37 規(guī)定，或有負債和或有資產(chǎn) IAS 38* Intangible assets IAS 38 * 無形資產(chǎn) IAS 39 Financial instruments: recognition and measurement IAS 39 金融工具：確認和計量 IAS 40 Investment property 國際會計準則 40 號投資性房地產(chǎn) IAS 41 Agriculture IAS 41 農(nóng)業(yè) 3.3 Scope and a

16、pplication of IFRSs 3.3 范圍和應用準則 3.3.1 Scope 3.3.1 范圍 IFRS is made clear within that standard. IFRSs are not intended to be applied to immaterial items, nor are they Any limitation of the applicability of a specific retrospective. Each individual standard lays out its scope at the beginning of the standard. 任何限制一個特定的國際財務報告準則的適用性作了明確的標準。國際財務報告準則并不適用于無形的物品，他們也不回顧。每一個人的標準在標準開 始時就勾畫出它的范圍。 3.3.2 Application 3.3.2 應用 Within each individual country local regulations govern, to a greater or lesser degree, t