Both the international accounting standards board and its US counterpart, the financial accounting standards board, are currently developing proposals to change the contents of the main financial statements. 国际会计准则理事会(iasb)和美国财务会计标准委员会(fasb)目前都在草拟更改主要财务报表内容的提议。
Investigation and Analysis of Enterprises Attitude and Applied Preparation towards New Accounting Standards; On Statement of Principles for Financial Reporting Issued by Accounting Standards Board; 新会计准则认识及应用准备情况调查与分析试论英国会计准则委员会的《财务报告原则公告》
Conference of Asian Statisticians of ECAFE Financial Accounting Standards Board 亚远经委会统计员会议财务会计标准委员会
Bob Herz, chairman of the US financial accounting standards board, said he anticipated that the reaction from US retail banks and regulators "will not be very warm". 美国财务会计准则委员会(fasb)主席鲍勃赫兹(bobherz)表示,他预期美国零售银行和监管机构的反应“将不会很热烈”。
The most prominent among them is the Financial Accounting Standards Board. 在他们中间最卓越的是财务会计准则委员会(FASB)。
A Comparative Analysis of CAS and IFRS; On Statement of Principles for Financial Reporting Issued by Accounting Standards Board; 中国会计准则与国际财务报告准则差异分析试论英国会计准则委员会的《财务报告原则公告》
But as Bob Herz, chairman of America's Financial Accounting Standards Board, points out, it too is "replete with all sorts of guesses", such as depreciation rates. 不过,正如美国财务会计准则委员会主席BobHerz所指出的&历史成本会计同样“充满了各种猜测”,比如,折旧率。
Both the IASB and the US Financial Accounting Standards Board have been forced to change their rules in the past year, both times with the net effect of flattering banks 'earnings. 过去一年里,无论是IASB还是FASB均被迫对其准则作出了修改,将抬高银行收益的净效应扩大了数倍。
On Statement of Principles for Financial Reporting Issued by Accounting Standards Board; 试论英国会计准则委员会的《财务报告原则公告》
Double-track method is adopted in the American college accounting system traditionally. The private universities follow the codes issued by the Financial Accounting Standards Board; 传统上美国高校会计制度采用“双轨制”方法,私立大学遵从财务会计准则委员会的准则,公立大学采用政府会计准则委员会的准则,二者一般都采用“基金”会计核算方法。
The International Financial Accounting Standards Board provided that the International Accounting Standard No.13-Fair Value Measurements would be totally implemented in order to promote the harmonization of fair value in worldwide. 国际财务会计准则委员会规定,在2013年全面实施《国际会计准则13号&公允价值计量》,以促进公允价值运用在全球范围的协调统一。
In October 16,2008, the International Accounting Standards Board ( IASB) and Financial Accounting Standards Board ( FASB) jointly issued the Discussion Paper& Preliminary Views on Financial Statement Presentation. 2008年10月16日,国际会计准则理事会(IASB)和美国会计准则委员会(FASB)联合发布了《改进财务报表列报初步意见讨论稿》。