欧盟委员Charlie McCreevy警告国际会计准则委员会，称它“不是生活在政治的真空中”，而是“生活在真实的世界中”。
Charlie McCreevy, a European commissioner, warned the IASB that it did "not live in a political vacuum" but "in the real word".
国际会计准则委员会仍需要警惕。
国际会计准则委员会是公认的制定国际会计准则的权威机构。
International accounting standards Committee (IASC) is a well-known authoritative organization establishing and improving international accounting standards.
说真的，我绝非夸大美国财务会计准则委员会在这方面有多落后。
Seriously, I am not overstating how backward FASB has been on all of this.
其它人担心国际会计准则委员会的财务状况且害怕其受外界影响。
Others worry about the IASB's finances and its susceptibility to outside influence.
内部审计准则委员会进行了广泛的协商和讨论之前，发行标准。
The Internal Audit Standards Board engages in extensive consultation and discussion prior to issuing the Standards.
这家审计公司表示它遵守了美国财务会计准则委员会所给出的准则。
The auditing firm says that it obeyed the principles laid down by America's Financial Accounting Standards Board.
财务会计准则委员会为美国所做的贡献,就是制定了国际公认会计准则
What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.
下一节提供了一个简要的现行规则和财会准则委员会的新规则对商誉摊销。
The next section provides a summary of the current rules and the FASB's new rules on goodwill amortization.
证券交易委员会通过法律的力量强化财务会计准则委员会制定的会计准则。
SEC enforce the accounting principles by giving the weight of law to standards developed by the FASB.
尽管美国在国际会计准则委员会中拥有席位，但代表名额数量仍是关注焦点。
Even though America has seats on its board, there is concern that it will be under-represented.
第二部分阐述了美国、英国、国际会计准则委员会及中国关于所得税会分计的研究历程。
I elaborate the history of income tax accounting in USA, British, IASC and PRC in the second main part.
就在同一天，美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。
On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
由于财务管帐准则委员会明白要求仰面为现金流量表，以是该表现实上也就只这一种仰面。
Since the Financial Accounting Standards Board has specifically called for using the title statement of cash flows, title diversity virtually does not exist for this statement.
为欧洲和亚洲大部分国家制定规则并且最终有望也为美国制定规则的国际会计准则委员会已经非常混乱。
Into the mayhem has stepped the International Accounting Standards Board (IASB), which sets the rules in most of Europe and Asia and is eventually expected to have authority in America, too.
另一方面，如果国际会计准则委员会拒绝欧盟的要求而使其自建标准，创建全球标准也就落空了。
On the other hand, if the IASB refuses to bow to EU demands and the EU adopts its own standards, the goal to create global rules is dead anyway.
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。
In 1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are expensed as they are incurred.
受到愤怒的政客的打压，以及投资者要求反击的催促，国际会计准则委员会起草了预计今年年底开始使用的新规则。
Beaten up by furious politicians, and urged by investors to fight back, it has drafted new rules that should apply from the end of this year.
今年，财务会计准则委员会（FASB）和国际会计准则委员会（IASB）回顾他们的租赁会计准则。
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are reviewing their guidelines on lease accounting this year.
对此怀疑的人可以回想一下国际会计准则委员会2008年10月适度放松会计准则后出现的假帐泛滥潮。
Anyone who doubts this should recall the frenzy of book-cooking after IASB modestly loosened the rules in October.
财务会计准则委员会（FASB）是一个私人组织，由证券交易委员会选定，负责制定美国公司的会计标准。
The Financial Accounting Standards Board (FASB) is a private organization selected by the Security and Exchange Commission to develop accounting standards for U.S. corporations.
美国财务会计准则委员会(FASB)与位于伦敦的国际会计准则委员会(IASB)的反应却是不为所动。
In response America's Financial Accounting Standards Board (FASB), and the London-based International Accounting Standards Board (IASB) have not budged an inch.
然而，证券交易委员会习惯上已经采用了财务会计准则委员会制定的会计准则，而不是制定一套自己的准则。
However, the SEC traditionally has adopted the principles developed by the FASB, rather than developing its own set of principles.
根据此法，银行对债务人不断地做出评估和留意突发事件促使它们能比财务会计准则委员会更早分辨出坏账。
Under that method, Banks make ongoing assessments of debtors and watch for "triggering events" that force them to recognise bad debt earlier than the FASB's rules would require.
国际会计准则委员会坚称地缘因素并不是什么问题，但是这确实能帮助他，一个欧洲大陆人，被英国和美国所接受。
The IASB insists geography was no consideration but it surely helps that he is a continental European who should be acceptable in Britain and America.
西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。
Western countries and International accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.
国际会计准则委员会刚发布了坏账准则的讨论稿，财务会计准则委员会预计将在今年年底或2010年年初发布它的准则。
The IASB has just released its exposure draft on bad debt rules, with the FASB expected to issue its draft by the end of the year or early 2010.
与美国和国际会计准则委员会的会计信息质量特征相比较，我国的会计信息质量特征还存在诸多不足，有必要重新构建。
There are still some deficiencies in Chinas qualitative characteristics of accounting information compared with that of American and IASC, therefore it is necessary to reconstruct it.
第二，国际会计准则委员会必须确保投资者仍能找出按照成本价计价的任何资产的市价—比管理者的建议好得多的衡量许多资产不良性的指标。
Second, IASB must ensure that investors can still find out the market price of any asset being carried at cost-a far better indicator of many assets' toxicity than managers' opinions.
第二，国际会计准则委员会必须确保投资者仍能找出按照成本价计价的任何资产的市价—比管理者的建议好得多的衡量许多资产不良性的指标。
Second, IASB must ensure that investors can still find out the market price of any asset being carried at cost—a far better indicator of many assets’ toxicity than managers’ opinions.
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