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 .

但一些欧洲银行已在私下里向国际会计准则委员会游说，要求消除其国际财务报告准则（InternationalFinancialReportingStandards）与美国公认会计准则（GAAP）之间在重新归类方面存在的一些差异。

But several European banks have privately lobbied for the IASB to remove some reclassification differences between its International Financial Reporting Standards and US GAAP .

包括监管SEC的国会委员会会长在内的一些政客担心这会使制定标准的权力落入国际会计准则委员会手中。

Some politicians , including the head of the congressional committee that oversees the SEC , worry about ceding standard-setting power to the IASB .

国际会计准则委员会（internationalaccountingstandardsboard）今日将考虑调整会计规则，以降低银行对一些资产进行重新归类的难度，将更多金融工具按成本而非按被压低的市场价值计价。

The International Accounting Standards Board will today consider adjusting its rules to make it easier for banks to reclassify some of their holdings and account for more financial instruments at cost rather than at their depressed market value .

国际会计准则委员会（IASB）提出简化公允价值计量和采取预期现金流量模型计量减值。

International Accounting Standards Board ( IASB ) requires them to simplify the fair value measurement and use Expected Loss Model to measure depreciation .

国际会计准则委员会（IASC）于1998年2月发布了第34号国际会计准则（IAS）“中期财务报告”，这是IASC首次就中期财务报告问题发布准则。

IASC has enacted IAS34 " interim financial reporting " on2,1998 , it is the fist time that IASC enact standard on IFR .

目前，国际会计准则委员会（IASC）正在进行重大改革，这是适应资本市场全球化而采取的重大举措。

At present , IASC is under an overhaul reform which is an important step to adapt to the globalization of capital market .

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 " .

包括监管SEC的国会委员会会长在内的一些政客担心这会使制定标准的权力落人国际会计准则委员会手中。尽管美国在国际会计准则委员会中也有委员席位，但是他们仍担心其代表名额不足。

Some politicians , including the head of the congressional committee that oversees the SEC , worry about ceding standard-setting power to the IASB . Even though America has seats on its board , there is concern that it will be under-represented .

本文讨论和分析国际会计准则委员会核心准则的过去与未来。着重研究来自IOSCO成员对核心准则的反应，特别是关注美国的反应。

This article focuses its attention on the responses related to the core standards from IOSCO 's members , especially from the U.S.A.

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 .

成立国际会计准则委员会的协议；

Agreement to establish an international accounting standard committee ;

国际会计准则委员会发布的标准应该在无改动的状况下才能得到认可。

Standards issued by the IASB are supposed to be endorsed without modification .

试论英国会计准则委员会的《财务报告原则公告》

On Statement of Principles for Financial Reporting Issued by Accounting Standards Board ;

其他人则担心国际会计准则委员会的财务状况且害怕委员会容易受到外界影响。

Others worry about the IASB 's finances and its susceptibility to outside influence .

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.

国际会计准则委员会和美国贝才务会计准则委员会对两种方法都是接受的，但都推荐使用直接法。

The IASC and the FASB accept both methods , but the direct method is preferred .

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 .

尽管美国在国际会计准则委员会中也有委员席位，但是他们仍担心其代表名额不足。

Even though America has seats on its board , there is concern that it will be under-represented .

2003年5月，财政部印发了《财政部会计准则委员会工作大纲》。

In May 2003 , the Ministry of Finance issued " the Outline of Chinese Accounting Standard Board " .

对此怀疑的人可以回想一下国际会计准则委员会2008年10月适度放松会计准则后出现的假帐泛滥潮。

Anyone who doubts this should recall the frenzy of book-cooking after IASB modestly loosened the rules in October .

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 .

2002年，国际会计准则委员会发布了《国际会计准则第41号&农业》，其中提出了对生物资产核算的设想。

In 2002 , the International Accounting Standard committee released IAS-41 , putting forward the imagination of biological assets accounting among them .

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 .

比较分析了国际会计师联合会和美国政府会计准则委员会的政府财务报告模型，并且尝试构建了政府财务报告的最优模型。

We compare and analyze the government financial report criterion established by GASB and IFAC , and try to give some improvements in this foundation .

西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。

Western countries and International Accounting Standard Committee put emphasis on the frame of accounting , and have set up a system of accounting concept frame .

当前，国际会计准则委员会正致力于构建一个适用于全球的以公允价值为计量基础的会计准则框架体系。

IASB is committed to building an applicable standard for accounting on the basis of the fair value to measure the framework of the system now .