| 1. | Financial accounting standards board
财务会计标准委员会 |
| 2. | Fair value and its implement in the new financial accounting standard
公允价值计量及其在新企业会计准则中应用的思考 |
| 3. | 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。 |
| 4. | 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 |
| 5. | 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。 |
| 6. | 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。 |
| 7. | The paper first introduce the development process of assets impairment accounting and its theoretical fundamental , then compare the asset devaluation rules of international accounting standard and financial accounting standard . for the application of assets impairment accounting in our limited companies , the paper select 912 sample companies to do empirical research
本文采用规范研究和实证研究相结合的方法,在介绍了资产减值会计发展历程的基础上,分析了资产减值会计的理论基础,并对国际会计准则和美国会计准则中有关资产减值的规定进行了比较分析。 |
| 8. | Because the capital market in china is in the stage of development , the relative financial accounting standard is experiencing the process of uninterrupted perfecting , and many scholars , including standard setters , are expecting to know the effects of the executing of financial accounting standard . hence , the purpose of this paper is to use the method of value relevance to judge whether the goal that the standard setters expected has been achieved
在我国，由于资本市场处于发展阶段，相应的会计准则也处于从无到有、不断完善的过程中，包括准则制定者在内的各方人士都希望知道准则执行的效果如何，因此本文的研究目的就是运用价值相关研究方法判断我国会计准则颁布和变更是否达到了准则制定者期望达到的目的。 |
| 9. | Then , based on the summarization and evaluation of the fruits and shortage other scholars made , this paper brings forward the research hypotheses . on the base of fully understanding of various research models of value relevance , this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china . the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000 , the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing , and it needs further researching
在对各种价值相关研究模型充分理解的基础上，本文有针对性地选择feltham - ohlson模型和资产负债表模型作为研究的基本模型，并根据所研究的具体问题对模型进行了修正，用以检验我国a股上市公司会计数据的价值相关性，研究结论如下： 1 、 1996 2001年我国会计信息的价值相关性没有随各项具体会计准则的颁布和变更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在检验亏损上市公司时失效，这可能是我国资本市场中特有因素造成的； 3 、与2000年相比， 2001年会计数据不但没有更谨慎，反而更“激进” ； 4 、本文检验结果无法判断计提《企业会计制度》新要求的四项资产减值准备后计算出的企业资产帐面价值是否比未计提资产减值准备计算出的资产帐面价值更接近企业真实的经济价值，有待今后做进一步的研究。 |
| 10. | In accouting practice part , the thesis compares the accounting standards for the impairment of assets , in the framework of international accounting standards , financial accounting standards and accounting policies in china . through comparison , this article argues that the standards for the impairment of assets in our country need improving . additionally , this paper discusses a series of issues related to the impairment of assets
在此部分，通过对国际会计准则、美国财务会计准则、我国会计准则与制度中关于资产减值的规范比较，并结合国际与美国在建立资产减值会计准则方面的经验与教训，提出我国最终应建立资产减值会计准则以完善资产减值会计实务规范。 |
