The IASB has just released its exposure draft on bad debt rules, with the FASB expected to issue its draft by the end of the year or early 2010.

国际会计准则委员会刚发布了坏账准则的讨论稿，财务会计准则委员会预计将在今年年底或2010年年初发布它的准则。

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According tothe exposure draft of the transition program, after the transition frombusiness tax to value-added tax(VAT), the VAT type revenue may be divided into50-50 by the central and local.

根据过渡方案的征求意见稿，营改增之后，增值税收入或由中央与地方五五分成。

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The IASB met on 18 March 2014 to discuss two out of five targeted proposals in the 2013 Exposure Draft Insurance Contracts (2013 ED).

IASB 于2014 年3 月18 日会面，就2013 年征求意见稿保险合同部分五个有针对性建议中的两个进行了讨论。

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Russia's VTB Bank, the second-largest in the country and the one with the greatest exposure to Cyprus, said it was closely monitoring the situation, and would assess its possible impact after the final draft of the bailout parameters were made public.

WSJ: Russia Denounces Proposed Cyprus Bank Tax