随着世界各主要会计准则制定机构对公允价值态度的转变，公允价值开始在各国会计准则和实务中频频出现。
Fair value often appears in accounting standards and practice of some countries as well as the shift of attitude for fair value in world main standards setting organizations.
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.
会计准则目标的实现，在很大程度上取决于科学有效的准则制定实施机构。
The realization of accounting standards is decided, to a large extent, by the establishing and actualizing organization which is scientific and valid.
随著会计准则与制定机构的完善，准则制定程序的透明度增强，信息管道更为畅通。
Along with the perfection of accounting criterion and constituting organization, the transparency of criterion constituting procedure is enhanced, the information channel is more unblocked.
国际会计准则委员会是公认的制定国际会计准则的权威机构。
International accounting standards Committee (IASC) is a well-known authoritative organization establishing and improving international accounting standards.
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.
因此，公允价值的运用无论是在会计理论界与实务界，还是在会计准则制定者与银行界及其监管机构，都引起了激烈的争论。
The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate.
公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点。
Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.
公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点。
Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.
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