国际会计准则委员会成立于1973 年。自成立以来, 国际会计准则委员会

国际会计准则委员会成立于1973 年。自成立
以来, 国际会计准则委员会为会计准则的国际协调
做了不懈的努力, 其主要工作可分为以下四个阶段。
主体准则制定阶段(1973 ～ 1989 年)
在这一阶段里, 国际会计准则委员会的主要
工作是认可各国对主要会计问题所采取的处理方
法。这一阶段共制定了26 份国际会计准则(简称
IAS)。由于当时人们对国际会计准则缺乏了解,
为了使各国能够比较容易地接受国际会计准则,
早期的国际会计准则允许对某一会计事项, 采用
多种的会计处理方法。

結果 (英文) 1:

The international accounting standards Board was established in 1973. Since its inception, The international accounting standards Board for the international harmonization of accounting standardsMade unremitting efforts, their work can be divided into the following four stages.Norm-setting phase (1973-1989)At this stage, the international accounting standards Board's mainIs a recognized national treatment to major accounting problemsMethod. This phase has established 26 international accounting standards (hereinafter referred toIAS)。 Due to people's lack of understanding of international accounting standards,In order to enable States to more easily accept international accounting standards,Early international accounting standards allowed for certain transactions,Various accounting methods.

結果 (英文) 3:

International Accounting Standards Board was established in 1973. Since its establishmentSince the International Accounting Standards Committee for the international coordination of accounting standardsMade unremitting efforts, the main work can be divided into the following four stages.Main criteria formulation stage (from 1973 to 1989)In this phase, the international accounting standards board is the mainThe job is to recognize the handling of the major accounting issuesMethod. This period has developed a total of 26 international accounting standardsIAS). Due to the lack of understanding of international accounting standards,In order to make the country more easily accept the international accounting standards,Early international accounting standards allow for an accounting matter to adoptA variety of accounting treatment methods.