Examples of using Recognition and measurement in English and their translations into Chinese
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Most experts supported the view expressed by the consultative group that a condensed set of standards should be based on IAS recognition and measurement criteria, but with limited disclosure requirements.
多数专家支持协商小组提出的一种看法，即精简的一套准则应以国际会计准则的确认和衡量标准为基础，但只需满足部分披露要求。Separate annual financial statements are the basis for determining taxes, since tax authorities use similar recognition and measurement principles and values as those applied in financial statements.
单独的年度财务报表是确定税款的依据，税务机关使用类似的确认和计量原则，以及财务报表中所适用的价值观念。This standard clarifies how to apply the recognition and measurement requirements in IAS 12 when there is uncertainty over income tax treatments.
该解释公告澄清了在所得税处理存在不确定性的情况下，如何应用《国际会计准则第12号--所得税》中的确认和计量规定。The priority of many companies preparing for IFRS in 2005 was applying the recognition and measurement requirements of IFRS and ensuring that their systems were capturing the accounting information needed.
许多准备2005年采用《国际财务报告准则》的公司的重点工作是适用《国际财务报告准则》的确认和计量要求，确保其系统掌握所需的会计信息。(f) Standard 28, Financial Instruments: Presentation, Standard 29, Financial Instruments: Recognition and Measurement, and Standard 30, Financial Instruments: Disclosures, are effective for annual periods beginning on or after 1 January 2013.
(f)准则第28号，"金融工具：列报"、准则第29号，"金融工具：确认和计量"以及准则第30号，"金融工具：披露"对2013年1月1日或以后开始的各年度生效。He elaborated on its approach to developing an IFRS for SMEs, including the definition of SMEs, recognition and measurement simplifications, fall-back to full IFRS and the progress of the project in the IASB.
他详细阐述了该理事会如何为中小型企业拟订一种国际财务报告准则，包括中小型企业的定义、承认和计量方面的简化、向全面的《国际财务报告准则》回退，以及国际会计准则理事会项目的进展。Recognition and measurement disclosures.
金融工具：认列和衡量.(b) Recognition and measurement.
(iii)确认和计量.Indian Accounting Standard on Financial Instruments: Recognition and Measurement is presently under preparation.
印度金融证券会计准则》：关于确认和衡量的条款目前正在制订。Major recognition and measurement issues are not explicitly addressed within the German Commercial Code;
德国商法典》没有明确涉及重点列账和计量问题；.Generally, the ICAI does not favour exemptions to be given in respect of recognition and measurement requirements.
一般来说，会计师协会不赞成在确认和衡量要求方面给予豁免。This is mainly due to lack of specific requirements of contents as well as recognition and measurement criteria.
这主要是由于缺乏设计标准以及测试和认证方法。(e) Financial instruments and hedging: Some Polish companies faced the problem of suitable recognition and measurement of financial assets and liabilities.
金融工具和套期保值：部分波兰公司面临的问题是如何恰当承认和衡量金融资产和债务。IAS 39(Financial Instruments: Recognition and Measurement) requires an analysis for each group of financial assets with similar credit risk characteristics.
国际会计准则》第39号(金融工具：确认和计量)要求对具有相似信用风险特征的金融资产进行分类分析。It also established recognition and measurement criteria and accounting procedures that were strongly influenced by the US Generally Accepted Accounting Principles(GAAP).
它还规定了受到《美国公认会计原则》很大影响的承认和衡量标准及会计程序。Some of the analysts and investors said that instead of changing the recognition and measurement of leases, only the note disclosures should be improved.
但是，某些投资者及分析师建议完全不改变租赁的确认和计量方法，而仅对附注披露作出改进。With the change of accounting policies, companies faced the problem of suitable recognition and measurement of such items in financial statements under IAS/IFRS.
随着会计政策的改变，公司面临的问题是根据这两项国际准则如何在财务报表中恰当体现和衡量这类项目的问题。One delegate expressed concern about the technical issues of recognition and measurement, and suggested that more work should be done in this area by leading standard-setting bodies.
一位代表对认可和衡量等技术问题表示关切，并建议居领先地位的标准制定机构在这一领域开展更多工作。Additionally, the State Bank of Pakistan, which regulates the commercial banks and development finance institutions, prescribes the recognition and measurement requirement in respect of loans, advances and investments.
During 2010, the International Public Sector Accounting Standards Board issued Standards 28(Financial instruments: presentation), 29(Financial instruments: recognition and measurement) and 30(Financial instruments: disclosures).
年期间，国际公共部门会计准则委员会颁布了第28号(金融工具：列报)、29号(金融工具：入账与衡量)和30号(金融工具：披露)标准。
