(3)准则必须被严格地解释和运用。2000 年2 月, SEC 发布了

(3)准则必须被严格地解释和运用。
2000 年2 月, SEC 发布了针对核心准则的概念文告(Co ncept Release :International Accounting
S tandards), 重申了上述标准, 并提出了接受国际会计准则的四种可选择的形式:
(1)仍保留现有的调整要求(指采用国际会计准则时必须根据美国GAAP 进行的调整);
(2)取消经挑选的国际会计准则的一些现有的调整要求, 并将这些准则范围扩大, 但要有基于未来对每一项准则的复核的保证;
(3)信赖国际会计准则的确认和计量原则,但美国GAAP 和SEC 的补充披露要求, 必须反映在报表附注中和底端项目的细节层面上;
(4)接受按照国际会计准则编制的财务报表, 无需根据美国GAAP 做出任何调整。

結果 (英文) 1:

(3) the guidelines must be strictly interpreted and applied.In February 2000, the SEC issued a concept release against core standards (Co ncept Release:International AccountingS tandards), reiterated the above criteria, and proposed four options to accept international accounting standards:(1) retain existing claims (of adopting international accounting standards must be in accordance with United States GAAP adjustments);(2) cancellation of selected international accounting standards some of the existing regulatory requirements and these guidelines extend to each criterion based on the future review of the guarantee;(3) trust the recognition and measurement principles of the international accounting standards, but the United States complement the GAAP and SEC disclosure requirements must be reflected in the notes and in project at the bottom of the report detail level;(4) in accordance with international accounting standards to prepare its financial statements without in accordance with United States GAAP to make any adjustments.

結果 (英文) 3:

(3) the criteria must be strictly interpreted and used.In February 2000, SEC issued a statement on concept of core standards (Co ncept Release International AccountingTandards S), reiterated the above criteria, and proposed to accept the international accounting standards in the form of four:(1) still retain the existing regulatory requirements (referring to the adoption of international accounting standards must be based on the adjustment of the United States GAAP);(2) to cancel some of the existing regulatory requirements of the selected international accounting standards, and to expand the scope of these standards, but there should be based on the future to ensure that the review of each criterion;(3) the principle of recognition and measurement of the international accounting standards, but the GAAP and SEC of the United States should be reflected in the details of the items on the note and the bottom of the report;(4) to accept the financial statements prepared in accordance with the international accounting standards, without any adjustment to the GAAP of the United states.