To establish a single model for all long-lived assets, FASB issued Statement no. 144, Accounting for the Impairment or Disposal of long-lived assets.
为了要为所有的长命资产建立一个单身的模型,FASB发行了陈述144号,为长命的资产损害或处理的会计。
Since the FASB issued the first Statement of Financial Accounting Concepts in 1978, other countries and international organizations have worked at it.
在国际会计界,制定严密、内在一致的概念框架用以指导具体会计准则的制定这一观念,已经深入人心。
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