Both Financial Accounting Standard Board ( FASB) and International Accounting Standard Board ( IASB) are transferring from historical cost accounting to fair value accounting in making accounting standards. 当前,在会计准则制定上,无论美国的财务会计准则委员会(FASB),还是国际会计准则理事会(IASB),都正在由传统的历史成本会计向公允价值会计转变。