Although the context of uniform accounting system and the uniform financial system have changed a lot, they are still essential composition of the rule of accounting in our country.

虽然我国的统一会计制度和统一财务制度的内容发生了许多变化，但它们至今仍是我国会计核算规范体系的基本组成部分。

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This rule will make the financial accounting reports can reflect the real value of the enterprise, provides investors with more relevant decision-making information.

该准则的施行将使财务会计报告能更真实的反映企业价值，为投资者提供更相关的决策信息。

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The formulation mode of American Financial Accounting Standards has experienced three stages:principle-based approach, rule-based approach and objective-oriented approach.

美国会计准则制定模式经历了原则基础模式阶段、规则基础模式阶段和目标导向阶段。

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Rule changes at Financial Accounting Standards Board and the SEC in 2007 tilted the investment field crazily to the advantage of short sellers from November 2007 until April this year.

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On April 2nd, after a bruising encounter with Congress, America's Financial Accounting Standards Board (FASB) rushed through rule changes.

ECONOMIST: Banks and accounting standards

Leaders from Germany, France, Great Britain and Italy vowed over the weekend to revamp regulations of their financial sectors and loosen accounting rules, such as the mark-to-market rule.

FORBES: Magazine Article