但，成本加成法在美国会计准则中未被允许使用。
第二个挑战是我的新角色——美国会计准则专家。
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.
运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
第三部分比较国外(主要是美国会计准则和国际会计准则)对企业养老金会计的处理。
In the third part, I make a comparison between pensions accounting dealing ways of foreign enterprises (most is about American accounting Standard and International accounting Standard).
例如，为了与美国会计准则项比较，关于减值的规则需要在国际会计准则里加一个大类。
For example, to match the new U.S. rules on impairment would mean adding a whole new category under IFRS.
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。
The formulation mode of American Financial Accounting Standards has experienced three stages:principle-based approach, rule-based approach and objective-oriented approach.
然后，介绍了公允价值在国际会计准则和美国会计准则的应用情况及其对我国的启示。
Then it introduces the application of fair value in International and American Accounting Standards and its enlightenment to China.
其主要原因是因为美国会计准则在软件产品销售收入的确认时间和方法上有着严苛的规定。
That's mainly because U. S. GAAP is stringent about when and how companies recognize revenue generated by software sales.
这些公司提到，当前使用的美国会计准则使畅销产品的收入很难在短时间内较快地得到全部确认。
They argue that current U. S. generally accepted accounting principles make it hard for product makers to reap the full reward of successful products quickly.
中国人控制的部分同上市部分签署一系列转让收入的合同，让两家公司的账簿能够根据美国会计准则合为一体。
The Chinese-owned part signs a series of contracts with the listed entity to transfer revenues in a way that allows the books of the two companies to be consolidated under U.
英国特许管理会计师公会管理层评论有关欧盟国家第十九号公布与美国会计准则第八十七号公布的标准及可能造成的影响。
Richard Mallett (CIMA) reviews the why, what, how and when of the standard; the links between it and both IAS 19 and FAS 87.
尽管每个人都在谈论透明的必要性，但同时也有一些与会者表达了对于美国会计准则改变的担忧，这一改变已经让情况更加糟糕。
While everyone talks about the need for transparency, some participants raised concern about changes in accounting in the US that have made matters worse.
对他来说，实用主义意味着关注可实现的目标。而且，尽管他支持美国会计准则与国际会计准则统一这个长期目标，但他不相信两者能完全统一。
His pragmatism means he is focused on attainable goals and he doubts the likelihood of full convergence between us and international accounting rules, even though he supports the long-standing goal.
对他来说，实用主义意味着关注可实现的目标。而且，尽管他支持美国会计准则与国际会计准则统一这个长期目标，但他不相信两者能完全统一。
His pragmatism means he is focused on attainable goals and he doubts the likelihood of full convergence between us and international accounting rules, even though he supports the long-standing goal.
应用推荐