Accordingly, an ad hoc consultative group was formed, consisting of experts from a range of countries and organizations and which met in Geneva on 18 May 2005(see annex II).
The ad hoc consultative group agreed that International Financial Reporting Standards(IFRSs) issued by the International Accounting Standards Board provide a widely recognized benchmark in this respect.
一位专家评论说,特设协商小组建议的方法没有考虑到常设解释委员会对国际会计准则所作出的解释。
One expert commented that the approaches proposed by the ad hoc consultative group did not take into consideration the interpretations of International Accounting Standards provided by the Standing Interpretations Committee(SIC).
它还请特设协商小组代表在第十九届会议主席的主持下,必要时酌情将意见纳入建议的指导原则。
It requested representatives of the ad hoc consultative group, under the authority of the chairperson of the nineteenth session, to incorporate the comments, where considered appropriate, into the proposed guidelines as necessary.
There were several exchanges of views on the ad hoc consultative group' s decision to incorporate only the segment of the IAS 8" improvements" exposure draft that dealt with the hierarchy of the IAS.
巴西代表说,在他主持的会计准则专家组第十七届会议上,所有专家组成员都被邀请参加特设协商小组的工作。
The representative of Brazil said that, at ISAR' s seventeenth session, under his chairmanship, all members of ISAR had been invited to participate in the work of the ad hoc consultative group.
At its nineteenth session, ISAR considered the proposed guidelines submitted by the ad hoc consultative group on accounting by SMEs for Levels 2 and 3.
特设协商小组同意应披露公司目标。
The ad hoc consultative group agreed that the objectives of the enterprise should be disclosed.
特设协商小组认为,企业披露财务状况和经营成果极其重要。
The ad hoc consultative group recognized as fundamentally important that enterprises should disclose their financial and operating results.
特设协商小组认为,应向所有利益相关方充分披露受益人所有权结构。
The ad hoc group recognized that the beneficiary ownership structure should be fully disclosed to all interested parties.
因此,由具有广泛代表性的国家的专家组成了一个特设协商小组。
Accordingly, an ad hoc consultative group consisting of experts from a wide cross-section of countries was formed.
本届会议呼吁成立一个特设协商小组,设法解决中小型企业的需求,同时考虑到中小型企业部门所遇到的障碍。
The session called on an ad hoc consultative group to recommend possible approaches that would meet the accounting needs of SMEs and take into consideration the obstacles the sector faced.
本报告载有特设专家协商小组对公司治理披露要求问题的讨论情况。
This report contains the deliberations of the ad hoc consultative groupof experts on corporate governance disclosure requirements.
TD/B/COM.2/ISAR/15特设专家协商小组关于公司治理透明度和公布方面的要求的报告.
TD/B/COM.2/ISAR/15 Report by the ad hoc consultative group of experts on transparency and disclosure requirements on corporate governance.
Does the negotiation of certain resolutions only among interested delegations or through consultation systems involving restricted ad hoc groups, even though necessary, make us less transparent?
特设协商小组建议披露这种治理结构。
The ad hoc consultative group suggested that such governance structures be disclosed.
特设协商小组同意,应当披露企业目标。
The ad hoc consultative group agreed that the objectives of the enterprise should be disclosed.
特设协商小组建议,治理结构应予以披露。
The ad hoc consultative group suggested that governance structures should be disclosed.
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