accounting and reporting standards meaning in English

会计及报告准则

But some problems emerged gradually during this change . one of the most serious problems is how to establish financial accounting and reporting standards for company ' s stock - based compensation plans . in u . s . , accounting standards for employee stock options have developed for decades
本文采用规范分析方法，以基础会计理论为指导，通过对美国、国际会计准则及我国股票期权会计处理方法的研究分析，深入探讨了国内外目前现行的股票期权会计处理方法的合理性及缺陷所在。