Factors of environment accounting means the further classification of environment accounting object.

环境会计要素就是对环境会计对象的进一步分类。

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Current accounting standards takes a rigorous classification of to financial assets, and explicitly defines the recognition and measurement of various financial assets.

现行企业会计准则将金融资产进行了严格的分类，并对各类金融资产的确认、计量进行了明确规定。

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The fourth part of the paper describes the changes in the new accounting standards, classification set out these changes on earnings management or contribute to the role of inhibition.

论文的第四部分阐述了新会计准则发生的变化，分类列举出这些变化对盈余管理的抑制或助长作用。

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For example, all requirements that begin with CFA were in the Accounting Classification Management Process of the Core Function.

WHITEHOUSE: Core Requirement Updates Description of Requirement Spreadsheets | The White House