美国财务会计准则委员会(FASB)虽未直接定义同一控制下企业合并,但对此进行了列 举。在第 141 号财务会计准则(SFAS 141)中,FASB 指出,以下四类属于同一控制下企业 合并: (1) 一主体成立一家新企业,然后将其全部或部分净资产转移至后者。
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该股目前的股价与调整后的帐面价值比为0.87倍(其中不包括美国财务会计准则(Financial Accounting Standards)第115号公报规定的相关项目),我们认为,该股在目前的价位上几乎没有下跌空间,除非该公司即将达成的监管方面的和解协议出现重大...
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财务会计准则委员会 Financial Accounting Standards Board ; FASB ; FASBFinancial Accounting Standard Board ; Financial Accounting Standard
财务会计准则公告 SFAS ; Statements of Financial Accounting Standards
美国财务会计准则 SFAS
财务会计准则解释 FASB Interpretations
财务会计准则基金会 FASF ; Financial Accounting Standards Foundation
财务会计准则公报 Statements of Financial Accounting Standards
发布财务会计准则公告 Statement of Financial Accounting Standards ; SFAS
美国财务会计准则协会 Financial Accounting Standards Board
国际财务会计准则 IFRS ; International Financial Reporting 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.
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.
What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.
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
When the Financial Accounting Standards Board listens to what corporations are saying and helps them-- it adjusts these standards from time to time but it does have definitions that have to be maintained.
财务会计准则委员会,听取公司的意见并协助他们...,并且适时调整标准,不过有些规则始终如一
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