The second concerns accounting standards 第二个范畴是会计标准。
Fasb federal accounting standards boar 美国财务会计标准委员会第
Financial accounting standards board 财务会计标准委员会
Ias international accounting standard 国际会计标准
Some believe a wide - ranging rethink is needed on accounting standards 有人相信有必要对会计标准进行广泛的重新审视。
Establish a system for setting and maintaining high - quality , independent accounting standards 建立一套可以制订和维护独立及高质量会计标准的制度。
The best ideas from around the world must be combined into one high - grade set of international standards 必须把来自世界各地的好的构想综合起来,形成一套高级的国际会计标准。
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。
The decision to adopt international accounting standards was made in november 2005 , to be put into effect in little more than a year 2005年11月中国作出要采纳国际会计标准的决策,一年多一点时间之后就付诸实施。