FASB

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

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；

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

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。

The Pattern of the American FASB 's CF of Financial Accounting

美国FASB财务会计概念结构的构建模式

Equity statement on the balance sheet , the FASB added .

股本的声明，对资产负债表，FASB的补充。

A Review on FASB and IASB Conceptual Framework Convergence Project

FASB与IASB概念框架趋同项目述评

But FASB proposed three building blocks which contains composite margin instead of risk adjustment and residual margin .

而FASB大多数人主张三要素模型，即以综合边际代替风险调整和剩余边际。

Although the FASB permits both the indirect and the direct methods , it prefers the direct method .

尽管美国财务会计标准委员会允许直接法和间接法这两种方法，但是它倾向于直接法。

Financial report that listed company offers shall have some quality feature . IASC and FASB also have provided this .

上市公司财务报告所提供的会计信息应当具备一定的质量特征，在这方面，IASC和FASB都进行了相关的规定。

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

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。

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

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。

These projects in their own right set a demanding time table for the IASB and the FASB .

基于这些项目自身，IASB和FASB也制定了相应的时间表。

FASB will continue its practice of including a summary at the front of its pronouncements .

在公告前，FASB还就该公告的一些内容做了简要介绍，包括。

FASB defines impairment loss as the amount by which the carrying value exceeds an asset 's fair value .

FASB定义损害损失如数量被哪一运送的价值超过资产的公平价值。

The next section provides a summary of the current rules and the FASB 's new rules on goodwill amortization .

下一节提供了一个简要的现行规则和财会准则委员会的新规则对商誉摊销。

Comment on Convergence Conceptual Framework for financial accounting ( Preliminary Views ) issued by FASB and IASB together

FASB与IASB联合趋同框架（初步意见）的评介

In this context , FASB and IASB improved the fair value measurement standard , and gradually standardized the use of fair value .

在此背景下，FASB与IASB纷纷补充和完善了公允价值计量准则，逐步规范了公允价值计量属性的运用。

Pitt of the SEC is one who plans to push for an overhaul of FASB .

美国证券交易委员会的皮特计划推动FASB的运作。

FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards .

FASB已经发布公允价值计量准则，IASB也在积极制定单独“公允价值计量”准则。

After tracking the recent research on the calculation of fair value by IASB and FASB , this paper analyzes the key issues in this aspect .

本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。

The FASB now explicitly forbids cash flow as an alternative to net income as an indicator of an enterprise 's performance .

“该FASB的，现在明确禁止的现金流量作为一个”另类的净收入作为一个指标，一个企业的表现。

In the post-financial crisis era , IASB and FASB jointly research for financial reporting in order to establish a high-quality accounting standards .

在后金融危机时代，国际会计准则理事会（IASB）与美国会计准则理事会（FASB）联手进行会计财务报告研究，希望联合建立高质量的会计准则。

In contrast , it is closer to the goal of comprehensively using fair value that the FASB makes the fair value as the default measurement attribute .

相比之下，FASB以公允价值计量作为默认计量方式，更接近全面公允价值计量的目标。

How will Circuit City 's financial statements be affected if the FASB requires them to change the accounting treatment for extended warranty and product maintenance contracts ?

如果FASB要求CircuitCity修改它对保修范围扩大和产品维修合同的会计处理，那麽对它的财务报表会产生何种影响？

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

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。

Comments on FASB ED of Share-Based Payment

FASB股票型报酬征求意见稿评析

How to Avoid Standard-overload In Making Accounting Standard & Enlightment from FASB " standard-reduction " School of Accounting

如何避免我国会计准则制定过程中的超载问题&从FASB准则减负得到的启示

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 .

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。

Then , the accounting principals of real estate revenue of FASB and IASC are introduced , and the comment on them is given .

其次，介绍美国会计准则和国际会计准则对房地产销售收入的会计处理原则，并就其特点分别进行了评论。

Since 2008 , FASB & IASB began to reconsider on the Fair Value and promised to do reform financial report under the related parties ' pressure .

从2008年开始，FASB和IASB在各方压力下开始对公允价值进行了重新思考和澄清，承诺并已经开始着手财务报告改革。

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

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。