Accounting Standard of Business Enterprises的用法和样例：
- FASC: Statement of Financial Accounting Standard SFAC1, Objective of Financial Reporting by Business Enterprises.
- The compensation based on shares shall be subject to the Accounting Standard for Business Enterprises No. 11 - Share-based Payment.
- The amount of future cash outflow that may result from the recombination shall be estimated according to the expected amount of liabilities incurred due to the recombination as described in the Accounting Standard for Business Enterprises - Contingencies.
- The determination of the fair value of an investment shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments.
- Not only the traditional accounting theory and practice but also the new-issued accounting standards for business enterprises embody the prudence principle.