Examples of using Ifrs in English and their translations into Chinese
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At its 269th Council meeting in July 2007, the institute decided to bring Indian accounting standards fully in line with IFRS by 1 April 2011.
However, when first applying IFRS 16, entities are permitted to use the incremental borrowing rate for each portfolio of similar leases.
One issue that often arises in the practical implementation of IFRS is whether small and medium-sized enterprises(SMEs) should be required to apply IFRS.
准则》实施经常引起的一个问题是是否要求中小企业适用《准则》。The IFRS Foundation Trustees have announced the summary of the conclusions from their meeting held in London on April 9- 11, 2013.
国际财务报告准则基金会受托人公布了其于2013年4月9-11日在伦敦举行的会议结论汇总。According to the IASB work programme, a final version of the IFRS for SMEs is expected by the second half of 2008.
根据会计准则理事会工作方案，供中小企业使用的《准则》最后版本将于2008年下半年公布。IFRS 9 sets out requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.
国际财务报告准则第9号规定了确认和计量金融资产、金融负债和部分非金融项目买卖合同的要求。The publication is intended to assist the networks of global accounting firms to avoid differences in how different companies and different teams of auditors in different countries interpret and apply IFRS.
这份出版物的目的是协助全球会计事务所避免不同国家的不同公《准则》实施的一致性。Several important issues emerged from the implementation process, discussed below under the following headings: timing, cost, IFRS expertise and systems.
下文讨论了实施过程中出现的若干重要问题，讨论标题如下：时间、成本、《国际财务报告准则》专门知识和系统。In the case study of Turkey, within a period of about two years, the country decided to implement IFRS.
土耳其决定在两年之内执行《准则》。He also indicated that the European Commission was planning to hold consultations, including on prospects for implementing the IFRS for SMEs.
他也指出，欧盟委员会正计划进行协商，包括实施《中小企业国际财务报告准则》的前景。The case study of South Africa illustrates yet another example of how national practice in the area of operating leases was amended to make it consistent with IFRS.
南非案例研究还列举了另一实例，说明运营租赁领域的国家实践如何修订才能够与《准则》相一致。The IFRS Foundation Trustees have announced the appointment of Roger Best, Daniel McMahon, and Markus Grund as new members of the IFRS Advisory Council.
国际财务报告准则基金会受托人宣布任命RogerBest、DanielMcMahon和MarkusGrund为国际财务报告准则咨询委员会的新成员。This approach facilitates technical dialogue among accountancy firms at the national as well as international level, and promotes consistent application of IFRS.
这一办法有利于国家和国际一级的会计事务所进行技术对话，促进《准则》的一致适用。How could developing countries and countries with economies in transition join efforts and more actively participate in the IFRS standard-setting process?
发展中国家和经济转型期国家如何共同努力，更加积极地参与《准则》的标准制定过程？?The legal form of a partnership is common in Germany and such partnerships are often subsidiaries of listed companies that are required to apply IFRS.
合伙关系的法律形式在德国很普遍，这类合伙关系通常是被要求适用《国际财务报告准则》的上市公司的子公司。It is a technical committee and advises the European Commission on the endorsement of new or amended IFRSs and IFRS interpretations.
该小组是一个技术委员会，就核可新的或经修订的《国际财务报告准则》以及这些准则的解释向欧盟委员会提供咨询意见。The Trustees of the IFRS Foundation are responsible for the governance and oversight of the IFRS Interpretations Committee, including appointing its Chair and members.
IFRS基金会受托人负责治理和监督国际财务报告准则解释委员会，包括任命其主席及成员。Recently, universities have already incorporated IFRS courses in their graduate and undergraduate curricula as elective courses.
最近，大学已将国际财务报告准则的课程作为选修课纳入它们的毕业生和本科生课程中。Additionally, a lessee may apply a single discount rate to a portfolio of leases with similar characteristics when applying IFRS 16 retrospectively.
此外，承租人可在采用IFRS16时，对具有类似特征的租赁组合采用单一贴现率。This figure excludes from IFRS Net Income the impact of non-cash items, including the amortization of intangible assets and stock-based compensation.
该数字从IFRS净收入中排除了非现金项目的影响，包括无形资产的摊销和基于股票的补偿。
