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11.
AbstractWe examine the extent to which International Financial Reporting Standards (IFRSs) are used as a reference point and as a basis for the development of accounting standards in the Republic of Ireland (ROI). In particular, the focus is on accounting standards applicable to entities other than those listed on a regulated EU market. The objective is to provide a deeper understanding of the direct and indirect effect of IFRS on accounting standards applicable predominantly to private companies limited by shares in ROI. We illustrate how the historical links between the UK and ROI continue to influence accounting standards applicable in ROI. The enactment of the Companies (Accounting) Bill 2016 into ROI law will maintain the traditional alignment of UK and ROI accounting regulation, whilst simultaneously bringing into force the remaining aspects of the EU Accounting Directive 2013/34/EU, not currently applicable in ROI. 相似文献
12.
Can Öztürk 《Accounting in Europe》2017,14(1-2):226-234
AbstractAs it is not a member of the European Union, Turkey has not yet adopted EU accounting directives by law. Instead, Turkish standard setting authority adopted International Financial Reporting Standards for entities that have public accountability and has recently prepared the draft Turkish financial reporting standard for non-publicly accountable entities that are subject to independent audit: Framework for Local Financial Reporting. This national standard is influenced by European accounting directive 2013/34, international financial reporting practices and UK experience in addition to national accounting rules. 相似文献
13.
Ioannis Tsalavoutas 《Accounting in Europe》2017,14(1-2):102-112
AbstractLaw 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law. It also outlines the key accounting principles introduced with this Law and how they compare with IFRS. This brief analysis indicates that, to a large extent, Greek accounting standards have now been aligned with IFRS. Given the preceding substantial differences between Greek accounting Laws and IFRS, this Law introduced significant changes to the accounting environment for non-listed companies in Greece, aiming at improving accounting quality and enhancing accounting comparability between listed and non-listed companies. 相似文献
14.
2006年1月和7月,欧盟先后对在欧盟范围内生产和销售的电子电气产品正式实施WEEE和RoHS指令,而"第三波绿色指令"即EUP指令又于2007年8月11日正式实施。欧盟是我国电子电气产品最大的出口市场,这些绿色指令的实施必将对我国电子行业产生巨大影响。我国相关企业与政府部门应积极采取应对措施,以进一步推动我国电子行业的技术进步和产业升级,提高国际竞争力,最终实现持续发展的目标。 相似文献
15.
欧盟EuP指令所针对的产品将有80%来自中国,其中首当其冲的是处于国际产业链条末端的中国中小企业。中小企业应紧密跟踪Eup进展,积极借鉴“查漏补缺”,全面考虑生命周期,引入生态设计模式;争取参与制定标准,建立双边互补机制,促进其贸易发展。 相似文献
16.
民用航空器适航指令管理控制是航空单位工程技术系统、生产系统、适航管理重要组成部分,对航空器运行安全和持续适航有重要作用,其必须符合局方规章要求,必须是闭环管理。 相似文献
17.
Paul J. Gollan Adrian Wilkinson 《International Journal of Human Resource Management》2013,24(7):1145-1158
The EU Directive on informing and consulting employees (I&C Directive) is now established on the employment relations agenda with the provisions coming into force in the UK in April 2005. The I&C Directive potentially has far reaching consequences for the way UK employers inform and consult employees over a wide range of organizational issues, with the potential to transform the UK industrial relations environment. The initiatives contained in the I&C Directive and the subsequent introduction of the Information and Consultation of Employees (ICE) Regulations will take place in an employment relations environment in a period of significant change. Pressures of globalization have intensified competition in product and labour markets, emphasizing the need for greater efficiency and productivity. This has led to a greater focus on the link between employee participation practices and business strategy and organizational performance in search of an elusive (or illusory) fit? This paper is a commentary on the origins and rationale of this new legislation in the UK context, drawing on existing knowledge and academic debates in the area. In addition, the paper discusses the potential implications of the I&C Directive and the likely impact of the ICE Regulations on UK representative voice arrangements. 相似文献
18.
何茜 《世界标准化与质量管理》2010,(1):20-25
文章综述了国内外电子电气产品环境意识设计相关的法律法规、国内外标准动态以及各国电子企业在环境设计方面的实践经验和取得的成果,通过国内外对比研究找出自身的差距,并提出了发展我国电子电气产品环境意识设计的相应管理对策和建议。 相似文献
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Daniela Winkler 《Journal of Risk Research》2013,16(7):803-823
Future hazards which may result from genetically engineered plants can currently only be anticipated. Therefore, the handling of the potential risks is becoming a crucial political and legal question. The following article describes the differing national regulatory approaches in Europe: an economic, a scientific, and a sociopolitical approach pre-existed the European Union’s deliberate release Directive, which itself follows a primarily science-based approach. The latter is based on objective technological assessments of individual cases. At the same time, however, the Directive contains elements of a sociocultural approach, which is open to value-based judgments and thus, necessarily takes a subjective, general assessment of the use of genetically modified organisms. As a result, the European law of Agricultural Genetic Engineering provides two paths of risk regulation in parallel. 相似文献
20.
钟灿鸣 《世界标准化与质量管理》2010,(4):93-96
文章简要介绍了2009年版欧盟绿色双指令(RoHS和WEEE)的最新进展,探析了欧盟绿色双指令对我国电子信息产品对欧出口贸易的严重影响;文章建议进一步完善我国的技术标准体系,尽快与国际接轨,同时树立绿色理念,提高产品的环保和技术水平,为中国电子信息产业寻找新的发展契机。 相似文献