In line with the practice of development, IASB established a unified global insurance contract and the recognition and measurement criteria. Through extensive solicitation of opinions, the International Accounting Standards Board ( IASB ) released Exposure Draft(ED), ED, 2010 / 8, Insurance Contract. 为配合实务的发展,建立一套全球统一的保险合同确认和计量准则,国际会计准则理事会(IASB)又通过广泛征求意见,发布了征求意见稿ED2010/8《保险合同》。
The third chapter analyses the adjustment of the 44 pen-shaped characters in General Standard Chinese Characters Table ( Exposure Draft(ED) ) and points out its problems as well as the reasons for such problems. 第三章归纳分析了《通用规范汉字表》(征求意见稿)关于44个宋体字进行的笔形调整并指出其存在的问题,讨论笔画形变规则存在的问题和形成的原因。
The interpret ⅲ of Matrimonial Law ( Exposure draft ), which is promulgated new, also stipulates specially it, in order to resolve the issue of different judge criterion, when the court divides the mortgage house. 新发布的《婚姻法解释(三)》(征求意见稿)对按揭房屋的分割也作了专门的规定,目的就是解决法院在按揭房屋产权归属分割过程中裁判尺度不一的问题。
This paper introduces American Independence Standards Board ' Latest research progress ( an Exposure Draft(ED) of a conceptual framework for auditor independence ) and discusses its meanings for our country. 本文就美国审计独立性准则委员会最新研究成果《审计人员独立性概念框架披露草案》作一简介并探讨其对我国的启示。
It will be of great practical significance to analyze the problems of current accounting system and propose improvement to the Exposure Draft(ED) on College Accounting System. 由此,分析现行会计制度的弊端,研究高校会计制度征求意见稿的优势与不足,并提出政策建议,必将具有十分重要的现实意义。