财务会计准则委员会

在他们中间最卓越的是财务会计准则委员会（FASB）。

The most prominent among them is the Financial Accounting Standards Board .

不过，正如美国财务会计准则委员会主席BobHerz所指出的&历史成本会计同样“充满了各种猜测”，比如，折旧率。

But as Bob Herz , chairman of America 's Financial Accounting Standards Board , points out , it too is " replete with all sorts of guesses ", such as depreciation rates .

考克斯和财务会计准则委员会（financialaccountingstandardboard）主席罗伯特赫兹（robertherz），应为降低这种复杂性而付出的努力受到赞许。

Mr Cox and Robert Herz , financial accounting standard board chairman , are to be commended for their efforts to reduce that complexity .

为了规范实务中长期资产减值的会计处理，美国财务会计准则委员会（FASB）和国际会计准则委员会（IASB）分别于1995年和1998年颁布了相应的会计准则。

In order to standardize the accounting of long-lived assets in practice , FASB and IASB issued related standards in 1995 and 1998 respectively .

美国财务会计准则委员会（fasb）主席鲍勃赫兹（bobherz）表示，他预期美国零售银行和监管机构的反应“将不会很热烈”。

Bob Herz , chairman of the US financial accounting standards board , said he anticipated that the reaction from US retail banks and regulators " will not be very warm " .

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

Both Financial Accounting Standard Board ( FASB ) and International Accounting Standard Board ( IASB ) are transferring from historical cost accounting to fair value accounting in making accounting standards .

从美国财务会计准则委员会（FASB）的最新动向&对美国现行会计准则减负的趋向出发，对美国会计准则超载形成的原因及治理措施进行了分析。

According to the new tendency of Finance Accounting Standard Board that the USA reduce the Standard-overload , this paper analyses the reasons for the formation of the American Accounting Standard-overload and the ways to deal with it .

为提高企业合并会计处理的质量并实现国际趋同，2001年国际会计准则理事会（IASB）和美国财务会计准则委员会（FASB）决定共同合作分阶段解决企业合并会计处理的问题。

In order to improve the quality of business combination accountant processes and realize hastening international processes , in 2001 the International Accounting Standards Board ( IASB ) with the American Finance Standards Board ( FASB ) decided to solve the problem of business combination accountant processes together .

这其中，国际会计准则委员会和美国财务会计准则委员会取得了较大的进展。

Among the organizations , International Accounting Standard Committee and Financial Accounting Criterion Committee of U.S.A.

说真的，我绝非夸大美国财务会计准则委员会在这方面有多落后。

Seriously , I am not overstating how backward FASB has been on all of this .

2005年，美国财务会计准则委员会发布了第154号财务会计准则公告会计变更和错误更正。

In June 2005 , FASB issued Statement no. 154 , Accounting Changes and Error Corrections .

1994年3月，美国财务会计准则委员会的初步建议会使每股收益的计算与呈报出现比较实质性的变化。

In March 1994 , the FASB 's proposal would bring about mote substantive changes regarding the calculation and presentation of EPS .

第二章介绍美国财务会计准则委员会对特殊目的实体会计合并准则的一般规定及其存在的问题；

Chapter 2 , introduces the general provision of FASB on consolidation rules of Special Purpose Entity , and points out its deficiencies .

传统上美国高校会计制度采用“双轨制”方法，私立大学遵从财务会计准则委员会的准则，公立大学采用政府会计准则委员会的准则，二者一般都采用“基金”会计核算方法。

Double-track method is adopted in the American college accounting system traditionally . The private universities follow the codes issued by the Financial Accounting Standards Board ;

不久前，有传言称，美国财务会计准则委员会将要求私募股权公司将组合投资的公司收入并入自身营收。

Not too long ago , there was rumbling that the group would effectively require private equity firms to include underlying portfolio company revenue as its own revenue .

财务会计准则委员会的这一行动对减少会计实践的备选方案数量有积极影响，也有利于使不同公司的财务报表更具可比性。

This action by the FASB has the beneficial effect of reducing the number of alternative accounting practices and helping to make financial statements of different companies more comparable .

虽然利息和股利是与投资活动联系在一起的，但是，国际会计准则委员会和财务会计准则委员会都把收到的利息和股利归入经营活动产生的现金流量类中。

Although the interests and dividends are associated with investing activities , the FASB and the IASC classify the cash receipts from interests and dividends as cash flows from operating activities .

国际财务会计准则委员会规定，在2013年全面实施《国际会计准则13号&公允价值计量》，以促进公允价值运用在全球范围的协调统一。

The International Financial Accounting Standards Board provided that the International Accounting Standard No.13-Fair Value Measurements would be totally implemented in order to promote the harmonization of fair value in worldwide .

第三章引入了会计准则制定基础的争论：是以美国财务会计准则委员会为代表的规则导向，还是以国际会计准则委员会为代表的原则导向？

In chapter 3 , a debate on the basis of accounting standard was introduced : one is Rule basis representative by FASB , the other is Principles Basis representative by IASC .