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- FASC: Statement of Financial Accounting Standard SFAC1, Objective of Financial Reporting by Business Enterprises. 利特爾頓:;中國商業出版社;1989年版.
- Among the organizations, International Accounting Standard Committee and Financial Accounting Criterion Committee of U. S. A. 這其中,國際會計準則委員會和美國財務會計準則委員會取得了較大的進展。
- Bies served on a financial accounting standards board taskforce. 貝斯曾在金融財會標準會議工作組任職。
- FASB,2001,Statement of Financial Accounting Standards No.142:Goodwill and Other Intangible Assets. 中華人民共和國財政部.;企業會計準則[S]
- FASB Financial Accounting Standard Board 美國財務會計準則委員會
- Financial Accounting Standard Board 財務會計標準委員會
- On April 2nd, after a bruising encounter with Congress, America's Financial Accounting Standards Board (FASB) rushed through rule changes. 帶著與國會遭遇的瘀傷,美國財務會計準則委員會(FASB)於4月2日匆匆通過了準則修訂。
- America's rulemaker, the Financial Accounting Standards Board (FASB), has been excoriated by Congress and is back at the drawing-board too. 美國的規則制定機構,金融會計準則理事會(FASB)在議會的責令下也著手重新修改會計準則。
- Standards-setting body for accounting principles that issued its opinions from November 1962 to June 1973. Succeeded by Financial Accounting Standards Board. 是美國註冊公共會計師協會的一個所屬機構,是美國財務會計準則委員會的前身,負責以協會的名義制定會計原則、發布會計師意見等。
- "The American Bankers Association welcomes the Financial Accounting Standards Board's proposed improvements for estimating market values in illiquid markets," said Yingling. 在寫給財政部的信件中,利迪表示:「不用說,在現在的形勢下,我並不喜歡這種安排,覺得它不夠道德。
- In 1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are expensed as they are incurred. 1974年,會計準則委員會決定,內部開發專利權的研究開發成本隨著其發生而計入當期費用。
- In response America's Financial Accounting Standards Board (FASB), and the London-based International Accounting Standards Board (IASB) have not budged an inch. 美國財務會計準則委員會(FASB)與位於倫敦的國際會計準則委員會(IASB)的反應卻是不為所動。
- It is responsible for providing advices on the research of the fundamental accounting theories related to accounting standards, such as the conceptual framework of financial accounting etc. 負責對財務會計概念框架等與會計準則相關的會計基礎理論問題的研究提供諮詢意見。
- The lack of uniformity in accounting for R&D was ended when the Financial Accounting Standards Board ruled that all research and development expenditures should be charged to expense when incurred. 美國財務會計標準委員會頒布了一項標準,所有的研究開發費用都作為當年的費用,從而使該項費用的會計處理達到了統一。
- The Financial Accounting Standards Board (FASB) has issued Statement No. 154, Accounting Changes and Error Corrections, a replacement of APB Opinion No. 20 and FASB Statement No. 3. 財務會計準則委員會(以下簡稱FASB)發表154號聲明,會計變更與誤差矯正,將替代20號全境通告意見書跟3號FASB聲明。
- About the FASB Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization in the private sector for establishing standards of financial accounting and reporting. 關於財務會計準則委員會 自1973年以來,美國財務會計準則委員會( FASB )已指定的組織,在私營部門建立標準的財務會計和報告。
- The accountant must follow with copetence the promulgations of the Accounting Principles Board(APB) and Financial Accounting Standards Board (FASB), among others. 除了其他文件以外,會計師必須具備理解美國會計原則委員會和美國財務會計準則委員會公告的能力。
- Financial Accounting Standards Aduvisory Council 為原型。會計準則顧問理事會的職責包括
- Financial Accounting Standards Advisory Council 財務會計準則顧問委員會
- Financial accounting standards board FASB 財務會計準則委員會