| 1. | An analysis of the joint iasb fasb conceptual framework project
财务会计概念框架的中国特色论 |
| 2. | Fasb federal accounting standards boar
美国财务会计标准委员会第 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | The second part expounds the fundamental theory of listed company financial report . financial report that listed company offers shall have some quality feature . iasc and fasb also have provided this
上市公司财务报告所提供的会计信息应当具备一定的质量特征，在这方面， iasc和fasb都进行了相关的规定。 |
| 6. | 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 |
| 7. | Moreover , this dissertation also proposes an explorative approach to illustrate the interaction between qualitative factors and qualitative factors , and a explanation why the expectation gap arising from the difference of m
本章的讨论以fasb及iasc对重要性的正式定义为标竿，并将其视为“基本定义或概念”和“原始概念” 。 |
| 8. | This paper chooses iasc and fasb related accounting standards , analyses them and advances existing problems , causes and that should be improved in drawing up measurement of financial instruments accounting standards
并对准则制定中存在的问题、原因及尚待完善的地方进行了分析，提出了国际上金融工具计量准则制定的发展趋势。 |
| 9. | 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。 |
| 10. | Now , fasb , asb and iasc have been done prominent achievements in this field : to improve the traditional income statement , and report the comprehensive income . then - experiences give us so much help
美国、英国以及国际会计准则委员会在这一领域的改革做出了巨大的成就：改进传统表，编报全面收益报告，将已确认的利得和损失纳入收益报告。 |
