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the us sec has statutory authority to establish financial accounting and reporting standards for publicly held companies under the securities exchange act of 1934.
44. 美国证交会根据1934年《证券交易法》拥有法定权力,可以为上市公司制定财务会计准则。
one of the primary functions of the us sec is therefore to require public companies to disclose financial and non-financial information for investors and to ensure equal access to this information.
因此,美国证交会的主要职能之一是要求上市公司向投资者披露财务和非财务信息,并确保投资者平等获得这一信息。
in april 2005, the us sec announced its "road map " highlighting the steps needed to eliminate the us gaap reconciliation requirements for foreign private issuers that use ifrs.
2005年4月,美国sec宣布 "路线图 ",着重提出取消对使用财务报告准则的外国私人用户按美国《公认会计原则》作核对的要求。
according to the us sec, the proposals are addressed particularly to foreign issuers located in the eu, who, under current eu law, will generally be required to adopt ifrs for reporting on their 2005 financial year.
按照美国证券交易委员会的说法,建议主要针对的是设在欧盟的外国发行商,按照目前的欧盟法律,一般它们须在2005财政年度报告中采用国际财务报告准则。