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。

youdao