Regarded as the crystallization of human intelligence, philosophy can influence the thinking mode of setters inevitably, and is reflected in the approaches of accounting standards setting.
哲学思想作为人类智慧的结晶，不可避免地会影响准则制定者的思维方式，从而在各种准则制定方法中得到反映。
Recognition and measurement have been two key difficult issues in financial instruments accounting standards setting, and also two foci of the present research.
本文对金融工具会计准则进行了国际比较，上述问题构成这些国际比较的动因。
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.
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。
The orientation of Accounting Standards Setting can be divided into two types, i. e. rules type and principles type.
会计准则制定的导向分为两种，即规则型导向和原则型导向。
Acronym for Association Francaise DE Normalisation. France's national standards-setting organization.
法国标准化协会的英文缩写。法国国家标准制定组织。
Acronym for Association Francaise DE Normalisation. France's national standards-setting organization.
法国标准化协会的英文缩写。法国国家标准制定组织。
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