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.

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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.

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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.

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What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.

财务会计准则委员会为美国所做的贡献,就是制定了国际公认会计准则

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