cost accounting standards board 中文意思是什麼

cost accounting standards board 解釋
成本會計準則委員會(美)
  • cost : n 1 費用;代價,價格;成本。2 犧牲;損害,損失。3 〈pl 〉訟費。vt (cost; cost)1 值,要價(苦幹...
  • 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. Casb cost accounting standards board

    成本會計標準委員會
  2. 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。
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