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1·It does not achieve convergence until adopting IFRS.

直到采用国际财务报告准则才实现趋同。

2·The following are 20 common questions related to IFRS.

以下是有关国际财务报告准则的20个常见问题。

3·EU companies have been required to use IFRS since 2005.

欧盟公司自2005年起被要求使用国际财务报告准则。

4·But several observers say it's likely the shift to IFRS will still occur.

但几位观察人士表示，向IFRS过渡的计划可能会继续执行。

5·The concept of comparability is one of the underlying concepts brought forth under IFRS.

可比性概念是一个在国际财务报告准则下提出的潜在的概念。

6·These factors have augmented the demand in China for accountants with knowledge of IFRS.

以上因素增加了在中国对懂得IFRS的会计师之需求。

7·This paper investigates the effect of adopting IFRS in China on the pricing of audit services.

本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。

8·The initial lack of skill sets in the application of IFRS, however, is only an initial problem.

IFRS的应用带来的技术人员匮乏问题，仅仅是一个初步问题。

9·GAAP also provides specific instructions for industries such as oil and insurance. IFRS doesn't.

GAAP还针对石油和保险等行业提供了具体的指导，IFRS则没有这样做。

10·Compensation of key management is a required disclosure under IFRS, where as under GAAP it is not.

补偿的密钥管理是在国际财务报告准则下，一个必需的信息披露，而不是在公认会计准则的前提条件下。