核心准则制定阶段(1995 ～ 2000 年)1995 年7 月, 证

核心准则制定阶段(1995 ～ 2000 年)
1995 年7 月, 证券委员会国际组织(IOSCO)
与国际会计准则委员会达成协议:如果国际会计
准则委员会能够完成IOSCO 提出的核心准则(五
大类40 个项目), IOSCO 将批准这套核心准则,
并推荐跨国上市公司在编制财务报表时使用。
2000 年5 月17 日, IOSCO 通过了全部40 个核心
准则项目, 批准跨国证券发行和上市的公司使用
国际会计准则。此举标志着全球财务报告协调化
的一个里程碑。
核心准则应用阶段(2000 年至今)
核心准则计划完成后国际会计准则委员会的
影响日益广泛, 核心准则也开始被各国所采用。

結果 (英文) 1:

Core standard-setting phase (1995 ~ 2000)In July 1995, the international organization of securities commissions (IOSCO)Agreement with the international accounting standards Board: If the international accountingCriteria proposed by the Committee to complete the IOSCO core principles (eClass 40 projects), IOSCO will ratify this core set of criteria,And recommend the cross used in the preparation of financial statements of listed companies.On May 17, 2000, IOSCO adopted all 40 coreGuidelines project, approved multinational securities offerings and listings of companies usingThe international accounting standards. Move marks of global coordination of financial reportingA milestone.Core application guidelines stage (2000-present)Core standards completed the international accounting standards CommitteeIncreasingly widespread impact, the core guideline has been adopted by various countries.

結果 (英文) 2:

Core standard-setting phase (1995 to 2000)
in July 1995, the International Organization of Securities Commissions (IOSCO)
and the International Accounting Standards Board to agree: If the International Accounting
Standards Board to complete the core principles of IOSCO proposed (five
major categories of 40 projects) , IOSCO will approve this set of core principles,
and recommend the use of cross-listed companies in the preparation of financial statements.
2000 May 17, IOSCO passed all 40 core
guidelines for projects approved transnational securities issuance and listing of the use of
international accounting standards. This marks the global harmonization of financial reporting
is a milestone.
Core principles application stage (2000-present)
core standards program after completion of the International Accounting Standards Board's
influence becomes more extensive, also began to be core standards adopted by countries.

結果 (英文) 3:

Core standards development phase (from 1995 to 2000)In July 1995, the international organization of the Securities Commission (IOSCO)Agreement with the International Accounting Standards Board: if international accountingThe Criteria Committee is able to complete the core criteria proposed by IOSCO (fiveLarge class of 40 projects), IOSCO will approve this set of core standards,And recommended the use of cross listed companies in the preparation of financial statements.In May 17, 2000, IOSCO passed all 40 coreGuidelines for the approval of the use of cross border securities issued and listed companiesInternational accounting standards. This marks the harmonization of global financial reportingA milestone.Core standards application phase (2000 to date)The International Accounting Standards Committee after the completion of the core standards programIncreasingly widespread, the core standards have also begun to be adopted by countries.