fasb 中文意思是什麼

fasb 解釋
財務會計標準委員會
  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. In recent years, fasb, asb, and iasb undertake projects on revenue recognition, leading to a new comprehensive accounting standard on revenue recognition or amendment to the related guidances on revenue and liabilities in certain of the concepts statements or framework

    近年來，包括美國、英國、國際會計準則委員會在內的國家和國際組織先後致力於制訂新的收入確認準則或修訂原有的準則，以更好地規范實務中的收入確認問題。
  3. Now, fasb, asb and iasc have been done prominent achievements in this field : to improve the traditional income statement, and report the comprehensive income. then - experiences give us so much help

    美國、英國以及國際會計準則委員會在這一領域的改革做出了巨大的成就：改進傳統表，編報全面收益報告，將已確認的利得和損失納入收益報告。
  4. In addition to the preceding non - recurring items, which affected the fourth quarter, the company recorded a goodwill impairment charge of $ 72 million on its mail technologies unit retroactive to 2002 s first quarter and the adoption of fasb statement no. 142. for the full year ended dec. 31, revenue totaled $ 31. 3 billion, up 3. 1 % compared to the $ 30. 3 billion reported during 2001

    除了上述三項影響第四季業績的非經常項目， ups還錄得一項七千二百萬美元的商譽耗蝕費用，來自旗下機構mailtechnologies追溯至二零零二年第一季的商譽耗蝕，以及采納美國財政會計標準委員會（ fasb ）第142號聲明后的結果。
  5. To one ’ s surprise, with the issuance of 141 standards by fasb, it is a trend to cancel the pooling of interest method. from the dispute between these two methods, the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results

    本文分別從現代產權理論和法律意義兩個視角分析換股合併的經濟實質和權益結合法的計價基礎問題，指出對于換股合併應當採用以參與合併企業可辨認凈資產公允價值為基礎的權益結合法。
  6. An analysis of the joint iasb fasb conceptual framework project

    財務會計概念框架的中國特色論
  7. Fasb federal accounting standards boar

    美國財務會計標準委員會第
  8. Although the fasb permits both the indirect and the direct methods, it prefers the direct method

    盡管美國財務會計標準委員會允許直接法和間接法這兩種方法，但是它傾向于直接法。
  9. 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
  10. In order to standardize the accounting of long - lived assets in practice, fasb and iasb issued related standards in 1995 and 1998 respectively

    為了規范實務中長期資產減值的會計處理，美國財務會計準則委員會（ fasb ）和國際會計準則委員會（ iasb ）分別於1995年和1998年頒布了相應的會計準則。
  11. 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。
  12. 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。
  13. It ' s also the important part of this paper. beginning with recognition, the paper introduces, the principles of recognition of financial instruments accounting briefly. it introduces financial instruments measurement study achievements of iasc and fasb respectively

    接著介紹了iasc和fasb這兩大會計機構在金融工具會計量準則方面的規定，並對iasc和fasb的研究成果進行了比較，得出了幾點結論。
  14. Among these accounting standards, apb opinion no. 25 and fasb statement 123 are most important rules. this article first introduces american ' s main stock option accounting rules, including two ways to account for employee stock options - the intrinsic value based method and the fair value based method

    在此基礎上，運用基礎會計理論中關于會計主體假設、費用等會計學基本概念的分析，發現並總結了設計和規范股票期權會計處理方法時應解決的核心問題。
  15. The second part expounds the fundamental theory of listed company financial report. financial report that listed company offers shall have some quality feature. iasc and fasb also have provided this

    上市公司財務報告所提供的會計信息應當具備一定的質量特徵，在這方面， iasc和fasb都進行了相關的規定。
  16. This paper chooses iasc and fasb related accounting standards, analyses them and advances existing problems, causes and that should be improved in drawing up measurement of financial instruments accounting standards

    並對準則制定中存在的問題、原因及尚待完善的地方進行了分析，提出了國際上金融工具計量準則制定的發展趨勢。
  17. 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。
  18. Through many years development, pension accounting research has set up a complete system that is based on accrual basis, systematical measure of pension costs, and accurate evaluation to record and disclose pension assets, debits and benefits. many entities have published many research results and the most respective entities are fasb and iasc

    經過多年的發展，以fasb和iasc為代表，國際上的養老金會計已經形成了以權責發生制為基礎、系統計量養老金成本；以精算估價為依據、記錄和披露養老金資產、負債和損益的一套較為完整的會計體系。
  19. The second part discusses the current situation in the improvement of financial accomplishment reports for every country, and describes the improvement of financial accomplishment reports as well as the same tendency of their development by analyzing asb, fasb, iasc and g4 + 1 group

    第二部分論述了各國財務業績報告改進的現狀，闡述了英、美、 iasc及g4 + 1集團對財務業績報告的改進，並分析了他們改進的共同趨勢。
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