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财务会计准则委员会的英文

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"财务会计准则委员会"怎么读用"财务会计准则委员会"造句

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  • financial accounting standards board (fasb)
  • financialaccountingstandardsboard

例句与用法

  • In order to standardize the accounting of long - lived assets in practice , fasb and iasb issued related standards in 1995 and 1998 respectively
    为了规范实务中长期资产减值的会计处理,美国财务会计准则委员会( fasb )和国际会计准则委员会( iasb )分别于1995年和1998年颁布了相应的会计准则。
  • 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。
  • Online of accounting for derivative financial instruments what is a derivative financial instruments is the first issue that should be discussed in making research on accounting for derivative financial instruments , after analyzing the definitions of derivative financial instruments of ias32 and seas 133 , concludes that the definitions of derivative financial instruments . furthermore , this chapter outlines the main characteristic about derivative financial instruments and main issues in accounting for derivative financial instruments , chapter 2 . accounting recognition of derivative financial instruments recognition is the process of recording or incorporating an item into the financial statement of an entity formally as an element of derivative financial instruments such as asset or liability and about the profit or loss
    全文共分五章:第一章衍生金融工具概述借鉴了国际会计准则委员会( internationalaccountingstandard )和美国财务会计准则委员会( financialaccountingstandardboard )对衍生金融工具的定义,并在此基础上阐述了衍生金融工具的特征,以及所涉及到的会计核算问题第二章衍生金融工具的会计确认会计确认是将会计核算对象记录于会计报表的相应项目(资产或负债)的过程,同时也涉及到损益的确认问题。
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