Dodatkowe przykłady dopasowywane są do haseł w zautomatyzowany sposób - nie gwarantujemy ich poprawności.
First of all, I should like to make three points about accounting standards.
This is in part because of our tough accounting standards.
Given a free hand, the Commission could put the development of international accounting standards back 15 years.
"It is the first time that Europe can speak with one voice on accounting standards."
The body that writes accounting standards may soon force all companies to do so.
"The new accounting standards have certainly raised the awareness of those issues."
He said international accounting standards were not far enough developed to justify such a move.
In addition, a recently formed international accounting standards board will consider the issue this year.
But if other accounting standards are involved as well, that excuse may not hold, he added.
The accounting standards board will then vote on whether to approve it.
Under the rule adopted by the accounting standards board in 1987, the answer was no.
To keep those groups happy, it has allowed accounting standards to slide.
Still, that's exactly the kind of thing that accounting standards are supposed to prevent.
There are significant differences in tax regimes and accounting standards.
The concept of a business model has been incorporated into certain accounting standards.
Public accounting standards are being changed to bring these numbers back onto the balance sheet.
Other countries often have similar arrangements but with their own accounting standards and national agencies instead.
That has forced companies to comply with Western accounting standards.
Foreign markets are also complicated by differences in accounting standards around the world.
"I hope this will lead to international accounting standards that are very widely accepted."
Harmonising international accounting standards is more important than one might think.
The decision to create the trust fund is motivated in part by recent changes to accounting standards.
But much of the drop was related to a change to comply with new accounting standards.
A switch to the international accounting standards was completed by 1 January 2008.
In part this is assisted by the establishment of accounting standards.