ACCA F3 第二课 监管框架  中英文翻译
The following factors that have shaped financial accounting can be identified.
有形财务会计的以下因素可以识别。
 National/local legislation
国家/地方立法
 Accounting concepts and individual judgement
会计概念和个人判断
 Accounting standards
会计准则
 Other international influences
其他国际影响
  Generally accepted accounting principles (GAAP)
一般公认会计原则（GAAP）
 Fair presentation
公允表达
National/local legislation
国家/地方立法
1.4 Accounting standards
1.4会计准则
Financial Reporting Standards (IFRSs).
财务报告准则（IFRS）
IFRSs are produced by the International Accounting Standards Board (IASB).
国际财务报告准则由国际会计准则理事会（IASB）产生。
Monitoring Board
监控板
IFRS Foundation
国际财务报告准则的基础
IFRS Advisory Council
国际财务报告准则咨询理事会
IIFRS Interpretations Committee
iifrs解释委员会
Appoints
任命
Reports to
报告
Advises
建议
The IFRS Advisory Council (formerly called the Standards Advisory Council or SAC) is essentially a forum used by the IASB to consult with the outside world. It consults with national standard setters,academics, user groups and a host of other interested parties to advise the IASB on a range of issues, from the IASB's work programme for developing new IFRSs to giving practical advice on the implementation of particular standards.
国际财务报告准则咨询委员会（以前称为准则咨询委员会或囊）本质上是一个由IASB用来与外界咨询论坛。它与国家标准的制定者、学者、用户组和其他感兴趣的各方在一系列问题上的国际会计准则委员会建议，从国际会计准则理事会的工作计划，发展新的国际财务报告准则给特定标准的实施建议。
The IFRS Advisory Council meets the IASB at least three times a year and puts forward the views of its members on current standard-setting projects.
国际财务报告准则咨询委员会和国际会计准则理事会每年至少三次并提出其成员对目前的标准制定项目的意见。
2.1.2 IFRS Interpretations Committee
2.1.2国际财务报告准则解释委员会
The IFRS Interpretations Committee (formerly called the International Financial Reporting Interpretations
国际财务报告准则解释委员会（原名国际财务报告诠释
Committee or IFRIC) was set up in March 2002 and provides guidance on specific practical issues in the interpretation of IFRSs. Note that despite the name change, interpretations issued by the IFRS
委员会或诠释）是在2002三月成立与国际财务报告准则的解释提供了具体的实践问题的指导。值得注意的是，尽管名称的变化，由国际财务报告准则发布解释
IFRS 1 First-time adoption of International Financial Reporting Standards
IFRS 1首次采用国际财务报告准则
IFRS 2 Share-based payment
IFRS 2的股份支付
IFRS 3* Business combinations
IFRS 3 *业务组合
IFRS 4 Insurance contracts
IFRS 4保险合同
IFRS 5 Non-current assets held for sale and discontinued operations
IFRS 5持有待售非流动资产和终止经营
IFRS 6 Exploration for the evaluation of mineral resources
IFRS 6勘探矿产资源评价
IFRS 7 Financial instruments: disclosures
IFRS 7金融工具：披露
IFRS 8 Operating segments
IFRS 8经营分部
IFRS 9 Financial instruments
IFRS 9金融工具
IFRS 10* Consolidated financial statements
setting是什么意思中文翻译IFRS 10 *合并财务报表
IFRS 11 Joint arrangements
IFRS 11的合作安排
IFRS 12 Disclosure of interests in other entities
国际财务报告准则在其他实体权益披露12
IFRS 13 Fair value measurement
13公允价值计量准则
IFRS 14 Regulatory deferral accounts
IFRS 14递延账户监管
IFRS 15 Revenue from contracts with customers
IFRS 15的收入来自与客户签订合同
IAS 1* Presentation of financial statements
财务报表的IAS 1 *演示
IAS 2* Inventories

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