财务会计准则委员会（FASB）是一个私人组织，由证券交易委员会选定，负责制定美国公司的会计标准。
The Financial Accounting Standards Board (FASB) is a private organization selected by the Security and Exchange Commission to develop accounting standards for U.S. corporations.
为欧洲和亚洲大部分国家制定规则并且最终有望也为美国制定规则的国际会计准则委员会已经非常混乱。
Into the mayhem has stepped the International Accounting Standards Board (IASB), which sets the rules in most of Europe and Asia and is eventually expected to have authority in America, too.
证券交易委员会通过法律的力量强化财务会计准则委员会制定的会计准则。
SEC enforce the accounting principles by giving the weight of law to standards developed by the FASB.
然而，证券交易委员会习惯上已经采用了财务会计准则委员会制定的会计准则，而不是制定一套自己的准则。
However, the SEC traditionally has adopted the principles developed by the FASB, rather than developing its own set of principles.
本文认为，国际会计准则委员会制定的核心准则的应用前景是光明的，但是国际会计准则在各国的协调历程则是长期的。
The co authors hold the view that the application of the core standards set by the International Accounting standard Board has a bright future...
本文认为，国际会计准则委员会制定的核心准则的应用前景是光明的，但是国际会计准则在各国的协调历程则是长期的。
The co authors hold the view that the application of the core standards set by the International Accounting standard Board has a bright future...
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