神马作文网英语高手 帮忙翻译一下 谢谢了!
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英语高手 帮忙翻译一下 谢谢了!
Historical Background
Years of effort toward international accounting harmonization have culminated in the promulgation of accounting standards by the International Accounting Standards Committee (IASC) and auditing standards by the International Federation of Accountants (IFAC). Other organizations, such as the United Nations, the EU, and the G4+1, had pursued initiatives toward global accounting standards setting. (The G4+1 comprises members of national standards-setting bodies from Australia, Canada, New Zealand, the United Kingdom, and the United States, and observer representatives from the IASC.) These organizations are no longer involved, however, because the IASC has succeeded in becoming the sole setter of global accounting standards.
In 1997, the IASC deemed it necessary to change its structure so as to, in its own words, "bring about convergence between national accounting standards and practices and high-quality global accounting standards." A new constitution was drawn up, and in July 2000 the IASC was renamed the International Accounting Standards Board (IASB). In April 2001, the IASB assumed the responsibility for promulgating international accounting standards from the IASC. The IASB stated that its principal responsibilities were to:
a) develop and issue International Financial Reporting Standards and Exposure Drafts, and
b) approve interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC).
Under its new structure, the IASB involved national standards setters in the international accounting standards-setting process while winning the support of the SEC. The IASB scored again when the EU mandated the use of its International Accounting Standards (IAS, the standards that preceded IFRS) for the consolidated accounts of the some 7,000 EU-listed companies starting January 1, 2005. A further endorsement was Japan's announcement that it would adopt IAS for consolidated accounting purposes. The icing on the cake for the IASB was when the IOSCO endorsed the use of IAS for cross-border stock exchange listings.
Historical Background
Years of effort toward international accounting harmonization have culminated in the promulgation of accounting standards by the International Accounting Standards Committee (IASC) and auditing standards by the International Federation of Accountants (IFAC). Other organizations, such as the United Nations, the EU, and the G4+1, had pursued initiatives toward global accounting standards setting. (The G4+1 comprises members of national standards-setting bodies from Australia, Canada, New Zealand, the United Kingdom, and the United States, and observer representatives from the IASC.) These organizations are no longer involved, however, because the IASC has succeeded in becoming the sole setter of global accounting standards.
In 1997, the IASC deemed it necessary to change its structure so as to, in its own words, "bring about convergence between national accounting standards and practices and high-quality global accounting standards." A new constitution was drawn up, and in July 2000 the IASC was renamed the International Accounting Standards Board (IASB). In April 2001, the IASB assumed the responsibility for promulgating international accounting standards from the IASC. The IASB stated that its principal responsibilities were to:
a) develop and issue International Financial Reporting Standards and Exposure Drafts, and
b) approve interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC).
Under its new structure, the IASB involved national standards setters in the international accounting standards-setting process while winning the support of the SEC. The IASB scored again when the EU mandated the use of its International Accounting Standards (IAS, the standards that preceded IFRS) for the consolidated accounts of the some 7,000 EU-listed companies starting January 1, 2005. A further endorsement was Japan's announcement that it would adopt IAS for consolidated accounting purposes. The icing on the cake for the IASB was when the IOSCO endorsed the use of IAS for cross-border stock exchange listings.
历史背景年努力往国际会计和谐在会计标准由国际会计标准委员会(IASC)和审计标准的颁奖达到了高潮由会计(IFAC)的国际联盟.其他组织,例如联合国,欧共体和G4+1,追求主动性往全球性会计标准设置.(G4+1包括成员全国标准设置身体从澳洲、加拿大、新西兰、英国和美国和观察员代表从IASC.),然而,这些组织不再介入,因为IASC在适合全球性会计标准的单一安装员成功.1997年,IASC视为它必要改变它的结构以便,在它自己的词,“达到汇合在全国会计标准和实践和优质全球性会计标准之间”.一部新的宪法被草拟了,并且在7月2000日IASC改了名国际会计标准委员会(IASB).在2001年4月,IASB承担责任对于公布国际会计标准从IASC.IASB阐明,它的主要责任是：a) 开发并且发布国际财政报告的标准和征求意见稿,并且b)批准国际财政报告的解释委员会开发的解释(IFRIC).在它新的结构之下,IASB在国际会计标准设置过程涉及全国标准安装员,当赢取SEC的支持时.IASB再计分了欧共体要求对它的国际会计标准(IAS,在IFRS之前)的标准的用途为大约7,000家欧共体列出的公司的合并帐户开始2005年1月1日.进一步背书是日本的公告它将采取IAS为巩固的会计目的.结冰在蛋糕为IASB是IOSCO支持对IAS的用途为跨越边界证券交易所目录.