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.
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.
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.
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.
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.
这些研究将对国际财务会计准则的协调以及中国会计准则的修订和完善具有积极的借鉴意义。
The research of this thesis will be significant, to some extent, for the international accounting harmonization and the Chinese GAAP revision and consummation.
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.
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.
但是“回购105”利用了美国财务会计准则第140号规定的漏洞，根据该项规定，雷曼公司可以将此种借款重新划分为出售。
But Repo 105 took advantage of an accounting rule called SFAS 140, which enabled Lehman to reclassify such borrowing as a sale.
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.
在2008年12月份，财务会计准则委员会和国际会计准则委员会已经发布了一个讨论期为六个月的收入确认准则的讨论稿。
A broader revenue-recognition discussion paper was issued by FASB and the International Accounting Standards Board in December 2008 for a six-month comment period.
只要能让财务会计准则委员会(Financial Accounting Standards Board)督促所有上市公司公布一项数据，这个问题就会迎刃而解——即公司为指定年份所交纳的联邦所得税税额。
Get the Financial Accounting Standards Board to make public companies disclose one number that's currently not required — the amount of federal income tax they pay for a given year.
高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。
The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency.
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.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
盈余管理是财务会计理论研究的一个重要课题，也是会计准则制定者和证券市场监管者非常关注的问题之一。
Earnings management is an important research topic on financial accounting theory, and also concerned by accounting standards setters and securities market regulators.
因此，为提高我国会计准则的质量，以进一步规范会计实务，财务会计概念框架的制订迫在眉睫。
Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
我国于1992年发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。
China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role.
本文探讨了如何处理财务会计概念框架与我国现行的《企业会计准则》之间的关系。
This paper comments on the accounting theory systems, mainly the financial accounting conception announcement in u.
本文探讨了如何处理财务会计概念框架与我国现行的《企业会计准则》之间的关系。
This paper comments on the accounting theory systems, mainly the financial accounting conception announcement in u.
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