FASB
美英
- 网络美国财务会计准则委员会(Financial Accounting Standards Board)；美国会计准则委员会；美国财务会计标准委员会
FASBFASB
美国财务会计准则委员会(Financial Accounting Standards Board)
美国财务会计准则委员会(fasb)的“财务会计概念公告”第5号对会计确认的定义是：“会计确认是指将某一项目作为资产、负债、 …
美国会计准则委员会
在美国会计准则委员会(FASB)启动概念框架系列研究项目、并颁布SFAC No.2后,各国的会计准则制订机构在制订财务会计概念 …
美国财务会计标准委员会
根据美国财务会计标准委员会(fasb)制定的 fin46 条款规定：承担vie 主要风险和收益的“第一受益人”需要 把vie 资产合并入自己 …
美国财务会计准则理事会
美国财务会计准则理事会（FASB）在财务会计概念公告（SFAC）第2号中，将谨慎性表述为：“谨慎性是对于不确定性的一个 …
1
The FASB wants to force firms to publish detailedinformation about what they might get sued for and how much it might cost them.
委员会想强制公司公开他们可能导致他们被诉的情况的详细信息以及由于诉讼所致的代价几何。
2
The FASB is always willing to consider ways to improve the usefulness of financial information for investors.
他还说，该委员会一直都非常乐意改进财政信息的报告情况，使其对投资者来说更具实用性。
3
Although fair-value adjustments for the latter are already disclosed in banks' accounts, FASB now wants them to be reflected in income.
尽管对于后者的公允价值调整已在银行账户中得到披露，但美财会委现在希望他们能在收入中得到反映。
4
The next section provides a summary of the current rules and the FASB's new rules on goodwill amortization.
下一节提供了一个简要的现行规则和财会准则委员会的新规则对商誉摊销。
5
That proposal is now subject to public consultation, and the comments coming in are skewed towards IASB's approach, not FASB's.
该提案目前正在征询公众意见，但外界更加青睐IASB的方案而非FASB的。
6
The FASB is part of the private sector and is not a governmental agency.
财务会计准则委员会是一种民间团体，而不是一个政府机构。
7
It is hard to see how FASB and IASB will reconcile their differences.
很难预见美财会委与世会委将如何调减其间的分歧。
8
But in its most recent proposals fasb dug in its heels, calling for most of them to be given at fair value.
但在近期的提案中，FASB再度强硬，要求大多数资产以公允市价报告。
9
Then, once a proceeding has begun, the FASB rules would have companies reporting expert testimony on the potential liabilities they face.
一旦诉讼程序开始，委员会将会要求公司提交关于他们所面对的潜在责任的专家证言。
10
The FASB has yet to produce proposals on financial assets and is more wedded to a fair-value regime.
FASB仍然提出了关于财务资产方面的提议，而且此项提议更执着于公平价体制。
11
After a bruising encounter with Congress, America's Financial Accounting Standards Board (FASB) rushed through rule changes.
美国FASB（财务会计准则委员会）在与国会激烈摩擦之后，匆匆通过了规则的修改。
12
America's rulemaker, the Financial Accounting Standards Board (FASB), has been excoriated by Congress and is back at the drawing-board too.
美国的规则制定机构，金融会计准则理事会（FASB）在议会的责令下也着手重新修改会计准则。
13
The two also differ on how banks should reserve for deteriorating credit, with FASB again putting forward the more radical proposals.
两者对于恶化信用的坏账准备间也存在异见，美财会委再次提出更激进的提案。
14
The FASB determines how accounting is practiced in the united states .
财务会计准则委员会确定会计怎么在美国实行。
15
SEC enforce the accounting principles by giving the weight of law to standards developed by the FASB.
证券交易委员会通过法律的力量强化财务会计准则委员会制定的会计准则。
16
The FASB and IASB are guiding the global continued and overall convergence of fair value accounting standards.
FASB和IASB正共同引领全球公允价值会计准则的持续全面趋同大潮。
17
Bob Herz, FASB's chairman, argues that fair value is "essential to provide transparency" for investors.
FASB的主席BobHerz认为（即便如此）公允价值也是向投资者“提供透明度所必不可缺的”。
18
At present, FASB has issued a single Fair Value Measurements standard and IASB released drafted Fair value Measurements.
FASB已经发布单独的“公允价值计量”准则，IASB也发布了“公允价值计量”讨论稿。
19
Robert Herz, FASB's chairman, has argued that by presenting loans under both approaches, it is bridging a divide, not veering to extremes.
美财会委主席罗伯特•赫兹（RobertHerz）认为同时用两种方法记录贷款，能够弥合分歧而避免极端。
20
Then, the accounting principals of real estate revenue of FASB and IASC are introduced, and the comment on them is given.
其次，介绍美国会计准则和国际会计准则对房地产销售收入的会计处理原则，并就其特点分别进行了评论。
21
FASB defines impairment loss as the amount by which the carrying value exceeds an asset's fair value.
FASB定义损害损失如数量被哪一运送的价值超过资产的公平价值。
22
The FASB has received a tiny number of letters supporting its proposals.
委员会确实收到了一小叠支持他们的提议的信件。
23
It also faces a proposal in Congress that could allow America's new systemic-risk regulator to suspend the rules.
同时，在国会上，它还面临着一项建议，这项建议允许美国新的系统性风险监管机构有权中止FASB制定的规则。
24
I suggest that you write to your Congressman Congressmen and tell them that FASB knows more about acting than he they does.
我建议大家写信给自己选区的国会议员，告诉他们FASB的专家比他们更懂得如何去执行。
25
FASB's proposal takes a first step toward enhancing fair value disclosures related to the reliability of fair value estimates.
财务会计准则委员会的建议采取的第一步加强披露公允价值的可靠性有关公允价值的估计。
26
But, we support the Financial Accounting Standard Board's efforts to begin that process.
但我们支持财务会计准则委员会（FASB）开始这一过程的努力。
27
The letter was addressed to Financial Accounting Foundation Chairman John Brennan, who oversees the accounting rulemakers at FASB.
这封信是写给财务会计基金会主席JohnBrennan.Brennan监管FASB的会计规则制定者。
28
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。
29
The most prominent among them is the Financial Accounting Standards Board.
在他们中间最卓越的是财务会计准则委员会（FASB）。
30
It's a shame that because of FASB 157 combined with a run on the banks, these companies have been completely trashed.
遗憾的是，由于公允价值计量（FASB157）以及出现对银行的挤兑，这些企业已完全垮掉。