financial accounting standards board 中文意思是什麼

financial accounting standards board 解釋
財務會計標準委員會
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • standards : 標準,規程
  • board : n 1 板〈通常指寬4英寸半以上厚2英寸半以下者〉，木板；紙板。2 （廣告）牌；（棋）盤；〈口語〉配電盤...
  1. An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ), eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework

    一堆七葷八素的機構- -從美國注冊會計師協會到美國證監會，再到審計準則委員會，緊急問題工作組，財務會計準則委員會再到公眾監督委員會- -所有這些機構在我們的職業規范框架中都發揮了重要作用。
  2. Financial accounting standards board

    財務會計標準委員會
  3. Gaap - generally accepted accounting principles. rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement

    公認會計準則-是一套由財務會計標準委員會建立的準則，規定如何建立財務報表，如資產負債表和收益表/損益表
  4. The publication of ias. 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements

    1修訂稿的發布標志著iasb與美國財務會計準則委員會（ fasb ）聯合進行的財務報表列報相關內容的復核和協調項目第一階段的完成。
  5. Through almost a hundred years of development, the study of accounting, especially the measurement methods in financial reporting, has gone through a series of advancements, from the initial application of historical cost, to replacement cost, net realizable value, present value, until in september 2006, the financial accounting standards board published fas 157 ? fair value measurements, and made it into the world recognized fifth accounting measurement attribute

    會計學經過近百年的發展演進，企業財務評價與信息披露的計量方法，由最初的歷史成本計量屬性逐步發展到重置成本、可變現凈值、現值，一直到2006年9月美國財務會計準則委員會發布了美國財務會計準則第157號? ?公允價值計量，使其成為第五種會計計量屬性，並且得到了世界各國的共同認可。
  6. The thesis reviews the development of international financial derivatives 20 years so far, analyses the accounting system defects used financial derivatives now, and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making, furthermore, puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country

    摘要本文回顧了近二十年來國際衍生金融工具會計的演進，分析了現行衍生金融工具會計的制度性缺陷，介紹了美國財務會計準則委員會（ fasb ）及國際會計準則委員會（ iasb ）對衍生金融工具會計進行改革的最新動向，提出了關於我國衍生金融工具會計制度建設的若干政策性建議。
  7. But more reforms - such as introducing rigorous credit analysis procedures, improving accounting and financial reporting standards and adopting a strong board and corporate management structure - - are needed to better assess risk, improve asset quality and take advantage of higher interest rates to slow excessively aggressive asset growth

    他說，執行嚴格的信用分析程序以及改進會計和金融報告標準等改革措施將有助於中國金融機構改善資產質量，利用高利率減緩過于急進的資產增長。
  8. By a long time research and discussion, international accounting standards board ( iasb ) issued international financial reporting standards4 ( ifrs4 ) in 2004, which indicated the first phase of establishing insurance accounting standards was finished. 5 years ago, we joined wto

    國際會計準則理事會（ iasb ）經過多年的研究和探討，在2004年發布國際財務報告準則（ ifrs ） 4 ，這標志著iasb對建立與保險行業相應的會計框架的第一階段任務已經完成，並於2005年在歐盟開始實施。
  9. In 1974, the financial accounting standards board determined that all research and development costs of internally developed patents are expensed as they are incurred

    1974年，會計準則委員會決定，內部開發專利權的研究開發成本隨著其發生而計入當期費用。
  10. International accounting standards committee ( iasc ) and financial accounting standard board ( fasb ) have already established their own asset devaluation rules. china just published its sset devaluation rules this february and the practical feasibility is need to certified. this paper use standardize research and empirical research together

    目前國際會計準則委員會和美國財務會計準則委員會都制定了相應的資產減值準則，我國的《資產減值》具體準則也於2006年2月15日由財政部頒布，並於2007年1月1日在上市公司范圍內實施。
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