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。

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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。

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It is imperative that the needs of these children are taken into account in the setting of appropriate international standards to be promulgated in future.

在制定今后将会颁布的合适的国际标准时，必须要考虑到这些儿童的需求。

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It published on Monday, for the first time, environmental quality standards setting acceptable limits for contaminants in soil.

NPR: Peru Declares Amazon Oil Contamination Emergency

This cooperation has taken many forms, from scientific and technical collaboration and work sharing to collaboration in standards setting and regulatory alignment.

WHITEHOUSE: The United States and Canada Announce Progress in Regulatory Cooperation | The White House

The Concept Release on Requiring the Engagement Partner to Sign the Audit Report is still on the PCAOB standards setting docket.

FORBES: Auditors and Audit Reports: Is The Firm's "John Hancock" Enough?