accaf3第二课监管框架中英文翻译分解.docxVIP

The following factors that have shaped financial accounting can be identified. 有形财务会计的以下因素可以识别。 Natioiial/local legislation J 国家/地方立法 Accounting concepts and individual judgement 会计概念和个人判断 Acco un ti ng sta ndards 会计准则 Other international influences 其他国际影响 Gener汕y accepted ciccounting principles (GAAP) 一般公认会计原则(GAAP) l air present at ion 公允表达 Nati on al/local legislati on 国家/地方立法 1.4 Acco unting sta ndards 1.4会计准则 Finan cial Report ing Stan dards (IFRSs). 财务报告准则（IFRS） IFRSs are produced by the International Accounting Standards Board （IASB）. 国际财务报告准则由国际会计准则理事会（ IASB ）产生。 Monitoring Board 监控板 IFRS Foundation 国际财务报告准则的基础 IFRS Advisory Council 国际财务报告准则咨询理事会 IIFRS Interpretations Committee iifrs解释委员会 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 报告 Advises 建议 The IFRS Advisory Coun cil (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 work programme for develop ing new IFRSs to givi ng practical advice on the impleme ntatio n of particular sta ndards. 国际财务报告准则咨询委员会(以前称为准则咨询委员会或囊)本质上是一个由 IASB用来与外界咨询论坛。它与国家标准的制定者、学者、用户组和其 他感兴趣的各方在一系列问题上的国际会计准则委员会建议，从国际会计准则理事会的工作计划，发展新的国际财务报告准则给特定标准的实施建议。 The IFRS Advisory Council meets the IASB at least three times a year and puts forward the views of its members on current standard-setting projects. 国际财务报告准则咨询委员会和国际会计准则理事会每年至少三次并提出其成员对目前的标准制定项目的意见。 2.1.2 IFRS Interpretations Committee 2.1.2 国际财务报告准则解释委员会 The IFRS Interpretations Committee （formerly called the International Financial Reporting Interpretations 国际财务报告准则解释委员会（原名国际财务报告诠释 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