它的唯一职责就是负责会计准则的制定。
It has sole responsibility for setting accounting standards.
从博弈论角度看，会计准则的制定是一个博弈过程。
From the perspective of game Theory, the making of accounting principles is a process of game.
会计政策选择的理论问题还关系到会计准则的制定。
The accounting policy choice's theory question also relates the accounting standards the formulation.
文章试图从新制度经济学的角度来分析我国的会计准则的制定。
This paper tries to analyze the formulation of accountant criterion in our country from the perspective of economics.
首先，本文回顾了美国会计准则的制定机构推行公允价值的历史进程。
To begin with, this paper reviews the history of the propaganda for fair value accounting.
本文结合了会计准则对实际盈余管理的影响来考虑高质量会计准则的制定。
This article combines the accounting standards of the actual impact of earnings management to consider the development of high-quality accounting standards.
纵然可以把顺周期循环的问题留给银行监管者，会计准则的制定者们依旧有很多值得耗费精力的事情。
Even if they leave procyclicality to bank regulators, standard-setters still have a lot on their plates.
在国际会计界，制定严密、内在一致的概念框架用以指导具体会计准则的制定这一观念，已经深入人心。
Since the FASB issued the first Statement of Financial Accounting Concepts in 1978, other countries and international organizations have worked at it.
安然事件后，关于会计准则的制定模式原则导向抑或规则导向的问题引发了世界各国会计准则制定机构的思索。
Accounting Standards Institutions all over the world have considered deeply whether Accounting Standards Modes should be rule-based or principle-bases since Enron Incident.
磋商期间，各方都将意见及时反馈给了IASB，推动了草案的修订，这表明各方十分关注金融资产会计准则的制定，希望提高会计准则的质量。
The views expressed to the IASB during its consultations resulted in the proposals being modified to address concerns raised and to improve the standard.
经济格局的变化深刻地影响着会计准则的实施和运行，进而使得会计准则的制定再难回避经济后果问题。 那么，究竟什么是会计准则的经济后果；
The deep changes of the society make it inevitable to face the economic consequences of accounting standards when deciding how to set accounting standards.
如果不同国家和地区用不同方法制定和实施会计准则，那么最终可能会使编制统一准则的计划以失败收场。
That could ultimately undermine a single set of standards if countries and regions take different approaches to formulating and applying the rules.
制定合理有效的金融监管标准，完善会计准则、资本充足要求等各类监督制度。
We should introduce reasonable and effective financial regulatory standards and improve oversight mechanisms in such areas as accounting standards and capital adequacy requirements.
台面上，银行家们将他们的麻烦归咎于己身，台面下，他们一直把目标对准他人：会计准则制定者。
IN PUBLIC, bankers have been blaming themselves for their troubles. Behind the scenes, they have been taking aim at someone else: the accounting standard-setters.
为欧洲和亚洲大部分国家制定规则并且最终有望也为美国制定规则的国际会计准则委员会已经非常混乱。
Into the mayhem has stepped the International Accounting Standards Board (IASB), which sets the rules in most of Europe and Asia and is eventually expected to have authority in America, too.
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.
在很多情况下，如此重要的会计准则不能仅仅叫哥会计师们去制定。
For many, accounting standards have always been far too important to leave to the accountants.
到目前为止，“掐死”还停留在和国际准则制定者一起强迫公司表明自己到底采用哪种会计准则的阶段上。
So far, nipping means working with international standard setters to compel companies to disclose exactly what set of rules they are using.
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.
会计准则制定者认为披露的信息越精确越好。
The bodies that set accountancy standards believe the more accurate disclosures are, the better.
制定出高质量的会计准则。
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.
企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.
因此，我国应借鉴国际会计准则有关资产减值的内容，及时制定我国的资产减值准则。
Therefore, our country should consult correlative asset depreciation content of International Accounting Standards, set down our country's asset depreciation standard in time.
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.
会计准则制定的导向分为两种，即规则型导向和原则型导向。
The orientation of Accounting Standards Setting can be divided into two types, i. e. rules type and principles type.
会计准则制定的导向分为两种，即规则型导向和原则型导向。
The orientation of Accounting Standards Setting can be divided into two types, i. e. rules type and principles type.
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