The IASB has made big concessions.
IASB已经做了很大的让步。
IASB still needs to be on its guard.
国际会计准则委员会仍需要警惕。
This week IASB gave new guidance which should help in this regard.
本周，IASB给出了新的指导意见，期待在这方面可以有所助益。
The IASB will probably plough on and hope the commission backs down.
IASB可能会继续坚持不懈地推行新规则，并且希望欧委会做出退让。
For example, IASB is likely to allow only the very top tranches of asset-backed securities to be classified as loans.
例如，国际会计准则理事可能只允许顶尖的一部分资产支持证券被分类为贷款。
Although the us does not use IAS, it holds four seats on the 14-strong IASB.
虽然美国并不执行国际会计准则，但它在由14名成员组成的国际会计准则理事会中有4个席位。
When the IASB was created, it adopted the IAS and continued the work of the IASC.
当国际会计准则理事会成立后，它采纳了国际会计准则，并继续国际会计准则委员会的工作。
What are the main issues underlying the emergence of the IASB as a "global" standard setting body?
IASB作为全球会计准则设立标准机构的出现和其引发的思考。
This is about finding the right governance and accountability structures for the IASB,? An EU official said.
一名欧盟官员说，“这其实是要为国际会计准则理事会找到适宜的治理和责任架构。”
FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards.
FASB已经发布“公允价值计量”准则，IASB也在积极制定单独“公允价值计量”准则。
Meanwhile FASB and the IASB are working together on implementing the recently-released revenue recognition standard.
与此同时，FASB与IASB正在共同执行目前刚刚公布的收入确认标准。
The IASB also wants to end the practice of banks marking the price of their own debt to market, though details are not agreed.
同时，IASB还想要终结银行按市价估算自己的债务这一惯例，尽管细节还没有商定。
Charlie McCreevy, a European commissioner, warned the IASB that it did "not live in a political vacuum" but "in the real word".
欧盟委员Charlie McCreevy警告国际会计准则委员会，称它“不是生活在政治的真空中”，而是“生活在真实的世界中”。
The IASB met on 18 March 2014 to discuss two out of five targeted proposals in the 2013 Exposure Draft Insurance Contracts (2013 ED).
IASB 于2014 年3 月18 日会面，就2013 年征求意见稿保险合同部分五个有针对性建议中的两个进行了讨论。
With the advance of the phase-II working, IASB issued exposure drafts in 2010 and 2013 respectively, collecting views around the world.
随着第二阶段工作的推进，IASB分别于2010年和2013年发布征求意见稿，在全球范围内进行意见征集。
After tracking the recent research on the calculation of fair value by IASB and FASB, this paper analyzes the key issues in this aspect.
本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。
The IASB is working to harmonize accounting standards throughout the world to improve financial reporting for the global financial markets.
国际会计准则理事会正致力于世界统一的会计准则，以改善全球金融市场的财务报告。
Most observers, including the IASB, reckon this will cut the proportion of assets held at fair value, which is about 50% for big European firms.
包括IASB在内的多数观察者猜测，此举将减少按市价计算的资产的比例，这部分资产大约在大型欧洲公司总约占的50%。
International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB), which was created in 2001.
国际财务报告准则(IFRS)由国际会计准则理事会(IASB)发布，它成立于2001年。
The IASB has just released its exposure draft on bad debt rules, with the FASB expected to issue its draft by the end of the year or early 2010.
国际会计准则委员会刚发布了坏账准则的讨论稿，财务会计准则委员会预计将在今年年底或2010年年初发布它的准则。
On the other hand, if the IASB refuses to bow to EU demands and the EU adopts its own standards, the goal to create global rules is dead anyway.
另一方面，如果国际会计准则委员会拒绝欧盟的要求而使其自建标准，创建全球标准也就落空了。
The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions, for example, against hostility from special interests.
FASB和IASB以往正是这样对抗特殊利益集团的敌意的，例如改进股权和退休金的相关规则。
By contrast, IASB, which unveiled its own proposals last November, wants to spare loans held to maturity by Banks from the vagaries of the market.
相反，世会委在去年11月发布的指南中，希望银行持有至到期的贷款能免受市场波动的影响。
The financial community describes the changes that could arise from the FASB and IASB as an effort to bring transparency to company balance sheets.
金融界描述的更改可能源于FASB和IASB为了给公司的资产负债表带来透明度所做的努力。
The IASB insists geography was no consideration but it surely helps that he is a continental European who should be acceptable in Britain and America.
国际会计准则委员会坚称地缘因素并不是什么问题，但是这确实能帮助他，一个欧洲大陆人，被英国和美国所接受。
In response America's Financial Accounting Standards Board (FASB), and the London-based International Accounting Standards Board (IASB) have not budged an inch.
美国财务会计准则委员会(FASB)与位于伦敦的国际会计准则委员会(IASB)的反应却是不为所动。
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are reviewing their guidelines on lease accounting this year.
今年，财务会计准则委员会（FASB）和国际会计准则委员会（IASB）回顾他们的租赁会计准则。
The IASB has begun the process of giving further consideration to the classification and measurement of financial liabilities and it expects to issue final requirements during 2010.
IASB已经启动制定程序，更深入地考量金融负债的分类和计量，希望能在2010年发布最终定稿的金融负债会计准则。
The IASB has begun the process of giving further consideration to the classification and measurement of financial liabilities and it expects to issue final requirements during 2010.
IASB已经启动制定程序，更深入地考量金融负债的分类和计量，希望能在2010年发布最终定稿的金融负债会计准则。
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