本文具体分析了租赁会计准则的历史细节以及发生的具体变化，以及为什么FASB和IASB正在寻求更新当前的标准。
It details the history of lease accounting for them, changes that have occurred since the original guidelines were issued, and why the FASB and IASB are looking to update the current standards.
哥伦比亚国会也允许监管机构发行自己的会计准则，以帮助他们执行自己的工作(“管辖权”会计标准更新，2010)。
The Colombian Congress also allowed regulatory agencies to issue their own accounting standards to help them perform their jobs (" accounting standards Update by Jurisdiction ", 2010).
哥伦比亚国会也允许监管机构发行自己的会计准则，以帮助他们执行自己的工作(“管辖权”会计标准更新，2010)。
The Colombian Congress also allowed regulatory agencies to issue their own accounting standards to help them perform their jobs (" accounting standards Update by Jurisdiction ", 2010).
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