Answer : The disclosure complies with Hong Kong Financial Reporting Standard(FRS) and Hong Kong Company Ordinance. 答:与香港财务报告准则(FRS)及香港公司条例的披露规定。
This regulation is conducive to restrain corporation using impairment provision and reversal to do profit manipulation, but denies the impact of the economic factors on asset values, making an important difference in the accounting standards of China and International Financial Reporting Standard(FRS). 该规定虽有利于抑制通过长期资产减值计提和转回来恶意操纵利润的现象,却否定了经济因素对资产价值的影响,造成了我国会计准则与国际财务报告准则(FRS)的重要差异。
With the gradually progress of accounting reform in China, the differences between China Accounting Standards ( CAS ) and International Financial Reporting Standard(FRS) ( IFRS ) have been narrowing. 随着会计改革进程的不断深入,我国会计准则与国际财务报告准则(FRS)日益趋同。
With the development, diversification and internationalization of the listed corporations, China needs to promulgate the segment financial reporting standard immediately and keep pace with the western countries. 在当前我国上市公司的经营日益多元化、国际化的时期,社会和企业急需规范的分部财务报告制度。
The quality of accounting standards has an important influence on financial reporting and high-quality accounting standard is a necessary condition for high-quality accounting information. 会计准则对财务报告质量具有重要的影响,高质量的会计准则是高质量会计信息的前提基础和必要条件。