financial accounting standards board造句

• Financial accounting standards board
  财务会计标准委员会
• In 1974 , the financial accounting standards board determined that all research and development costs of internally developed patents are expensed as they are incurred
  1974年，会计准则委员会决定，内部开发专利权的研究开发成本随着其发生而计入当期费用。
• Gaap - generally accepted accounting principles . rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement
  公认会计准则-是一套由财务会计标准委员会建立的准则，规定如何建立财务报表，如资产负债表和收益表/损益表
• Financial accounting standard board put forward a proposal for a principles - based approach to u . s . standard setting and proposed to apply principles - based approach to accounting standard setting in the us
  美国财务会计准则委员会发表了题为“美国会计准则制定应以原则为基础的建议”的研究报告,建议美国会计准则制定应以原则为基础。
• The publication of ias . 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements
  1修订稿的发布标志着iasb与美国财务会计准则委员会（ fasb ）联合进行的财务报表列报相关内容的复核和协调项目第一阶段的完成。
• An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ) , eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework
  一堆七荤八素的机构- -从美国注册会计师协会到美国证监会，再到审计准则委员会，紧急问题工作组，财务会计准则委员会再到公众监督委员会- -所有这些机构在我们的职业规范框架中都发挥了重要作用。
• Through almost a hundred years of development , the study of accounting , especially the measurement methods in financial reporting , has gone through a series of advancements , from the initial application of historical cost , to replacement cost , net realizable value , present value , until in september 2006 , the financial accounting standards board published fas 157 ? fair value measurements , and made it into the world recognized fifth accounting measurement attribute
  会计学经过近百年的发展演进，企业财务评价与信息披露的计量方法，由最初的历史成本计量属性逐步发展到重置成本、可变现净值、现值，一直到2006年9月美国财务会计准则委员会发布了美国财务会计准则第157号? ?公允价值计量，使其成为第五种会计计量属性，并且得到了世界各国的共同认可。
• The thesis reviews the development of international financial derivatives 20 years so far , analyses the accounting system defects used financial derivatives now , and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making , furthermore , puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country
  摘要本文回顾了近二十年来国际衍生金融工具会计的演进，分析了现行衍生金融工具会计的制度性缺陷，介绍了美国财务会计准则委员会( fasb )及国际会计准则委员会( iasb )对衍生金融工具会计进行改革的最新动向，提出了关于我国衍生金融工具会计制度建设的若干政策性建议。
• International accounting standards committee ( iasc ) and financial accounting standard board ( fasb ) have already established their own asset devaluation rules . china just published its sset devaluation rules this february and the practical feasibility is need to certified . this paper use standardize research and empirical research together
  目前国际会计准则委员会和美国财务会计准则委员会都制定了相应的资产减值准则,我国的《资产减值》具体准则也于2006年2月15日由财政部颁布,并于2007年1月1日在上市公司范围内实施。