To establish a single model for all long-lived assets, FASB issued Statement no. 144, Accounting for the Impairment or Disposal of long-lived assets.

为了要为所有的长命资产建立一个单身的模型，FASB发行了陈述144号，为长命的资产损害或处理的会计。

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Since the FASB issued the first Statement of Financial Accounting Concepts in 1978, other countries and international organizations have worked at it.

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。

youdao

Since the FASB issued the first Statement of Financial Accounting Concepts in 1978, other countries and international organizations have worked at it.

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。

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