| 1. | The international accounting standards board iasb
国际会计准则委员会是负责颁布会计准则的国际性组织 |
| 2. | Casb cost accounting standards board
成本会计标准委员会 |
| 3. | Financial accounting standards board
财务会计标准委员会 |
| 4. | 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，会计准则委员会决定，内部开发专利权的研究开发成本随着其发生而计入当期费用。 |
| 5. | Gaap - generally accepted accounting principles . rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement
公认会计准则-是一套由财务会计标准委员会建立的准则，规定如何建立财务报表，如资产负债表和收益表/损益表 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ) , eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework
一堆七荤八素的机构- -从美国注册会计师协会到美国证监会，再到审计准则委员会，紧急问题工作组，财务会计准则委员会再到公众监督委员会- -所有这些机构在我们的职业规范框架中都发挥了重要作用。 |
| 9. | The international accounting standards board ’ s negative attitude to this method and the chinese listed companies ’ unanimous preference to it as well as china securities regulatory commission ’ s attitude of acquiescence beyond system to it forms a sharp contrast . therefore constructing a business combination accounting system which meets chinese practice and setting a high quality business combination accounting rule basing on it to regulate and instruct practical business management are important topics in combination accounting
国际上影响较大的准则制订机构对权益结合法的否定态度,与我国上市公司对权益结合法的一致偏好以及我国证监会等对权益结合法“制度之外的默许”的态度形成了鲜明的对照,因此构建符合我国实际的企业合并会计理论体系,并在此基础上制定高质量的企业合并会计准则来规范指导实务处理是合并会计的一个重要课题。 |
| 10. | Keynote speakers include professor belverd e . needles , jr . , president of iaaer , mr . tsuguoki fujinuma , president of the international federation of accountants , sir david tweedie , chairman of the international accounting standard board , mr . alvin w . t . wong , president of the hong kong society of accountants and legislative councillor the hon
大会欢迎各界人士出席，如欲提交论文或出任论坛讲者、评论人或赞助者，请直接与筹委会主席中大会计学院何顺文教授联络，电话： 26097742 ，传真： 26036604 ，电邮： simon @ baf |
