TRF USES a U. s. financial reporting standard that requires not-for-profit organizations to classify assets, revenues, and expenses into the following three categories of net assets.

扶轮基金会采用了一种美国财务报告标准，该标准要求非营利性组织将其资产、收入、及支出分成三类净资产。这三类净资产如下。

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The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.

基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。

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Part five is standard design of financial reporting in extractive coal industry .

第五部分为煤炭采掘业财务报告准则设计。

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And yet this leaves massive question marks at the heart of the whole International Financial Reporting Standard process.

FORBES: Have They Pushed the Self Destruct Button at the International Financial Reporting Standard Foundation?

The International Financial Reporting Standard Foundation (formerly the International Accounting Standards Committee Foundation) is the governing body of the International Accounting Standards Board that sets accounting standards for much of the world.

FORBES: Have They Pushed the Self Destruct Button at the International Financial Reporting Standard Foundation?

Under Auditing Standard 5, passed in mid-2007, the audit of internal control over financial reporting is now integrated with the audit of the financial statements.

FORBES: The State of Sarbanes-Oxley Compliance According To Protiviti