财务会计准则 meaning in English
financialaccountingstandards
Examples
- 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。 - Financial accounting standard board put forward a proposal for a principles - based approach to u . s . standard setting and proposed to apply principles - based approach to accounting standard setting in the us
美国财务会计准则委员会发表了题为“美国会计准则制定应以原则为基础的建议”的研究报告,建议美国会计准则制定应以原则为基础。 - The publication of ias . 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements
1修订稿的发布标志着iasb与美国财务会计准则委员会（ fasb ）联合进行的财务报表列报相关内容的复核和协调项目第一阶段的完成。 - It ’ s a realistic choice for china ’ s commercial banks share - equity remolding and listing overseas to gradually introduce the internationally general - purpose financial accounting principles , the transparency standards to china ’ s markets , and to guide china ’ s commercial banks to realize reformation and reorganization
逐步将国际上通用的财务会计准则、透明度标准纳入中国市场,引导我国商业银行改革重组,是我国商业银行股份制改造并实现境外上市的现实要求。 - In accouting practice part , the thesis compares the accounting standards for the impairment of assets , in the framework of international accounting standards , financial accounting standards and accounting policies in china . through comparison , this article argues that the standards for the impairment of assets in our country need improving . additionally , this paper discusses a series of issues related to the impairment of assets
在此部分，通过对国际会计准则、美国财务会计准则、我国会计准则与制度中关于资产减值的规范比较，并结合国际与美国在建立资产减值会计准则方面的经验与教训，提出我国最终应建立资产减值会计准则以完善资产减值会计实务规范。