1975年,FASB颁布《美国财务会计准则》(SFAS),公告第12号规定对可变现的 普通证券以公允价值计量。1976年,FAsB发布SFAS第13号,要求租赁涉及的某 些资产以公允价值计量。
基于140个网页-相关网页
美国财务会计准则协会 Financial Accounting Standards Board
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.
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.
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
应用推荐