...是看资产的受让方在资产未获偿付时对原始权益人是否有追索权,这体现 在美国第77号财务会计标准(Financial Accounting Standards No. 77, FAS 77)中。
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美国财务会计标准 委员会(Financial Accounting Standard Board, FASB)1979 年颁布了 SFAS3311, 英国会计标准委员会 (Accounting Standard...
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财务会计标准委员会 Financial Accounting Standards Board ; FASB ; financial accounting standards boards
财务会计标准说明书 statement of financial accounting standards
财务会计标准理事会 Financial Accounting Standards Board ; FASB
财务会计标准审计会 financial accounting standard board
美财务会计标准委员会 Financial Accounting Standards Board
尽管美国财务会计标准委员会允许直接法和间接法这两种方法,但是它倾向于直接法。
Although the FASB permits both the indirect and the direct methods, it prefers the direct method.
由财务会计标准委员会制定的,被广泛接受的一系列的规则,惯例,标准及报告财务信息的程序。
A widely accepted set of rules, conventions, standards, and procedures for reporting financial information, as established by the financial Accounting standards Board.
然而,美国财务会计标准委员会,在廿国集团会面时公布的决定却很难与此相协调,该决定给予银行股价资产时更多的灵活性。
Hard to square that, however, with the decision of America's Financial Accounting Standards Board, announced as the G20 met, to give Banks more flexibility in valuing assets.
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