FASB

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。

Both Financial Accounting Standard Board ( FASB) and International Accounting Standard Board ( IASB) are transferring from historical cost accounting to fair value accounting in making accounting standards.

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

The Pattern of the American FASB's CF of Financial Accounting

美国FASB财务会计概念结构的构建模式

How to Avoid Standard-overload In Making Accounting Standard& Enlightment from FASB "standard-reduction" School of Accounting

如何避免我国会计准则制定过程中的超载问题&从FASB准则减负得到的启示

SFAS Rules-Knowledge of applicable Financial Accounting and Standards Board ( FASB ) accounting rules.

SFAS规则 —— 熟悉可应用的财务会计和基准委员会 ( FASB ) 会计规则.

Comments on FASB ED of Share-Based Payment

FASB股票型报酬征求意见稿评析

In the post-financial crisis era, IASB and FASB jointly research for financial reporting in order to establish a high-quality accounting standards.

在后金融危机时代，国际会计准则理事会（IASB）与美国会计准则理事会（FASB）联手进行会计财务报告研究，希望联合建立高质量的会计准则。

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。

No. 5 financial statement of FASB on "the Recognization and Measurement of Enterprise Financial Report" has put forward 5 kinds of measurement attributes including historic cost, current cost, current market value and net realizable value, present value of future cash flow.

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

The Comparison and Reference of Accounting Information Qualitative Characters between Foreign Countries and Our Country Comparison and Reference& A tentative comparison with FASB concepts, IASC Framework, ASB's statement of principles for financial reporting, CICA financial statements concepts, and AASB's SAC

比较与借鉴&试对美国财务会计概念公告、国际会计准则委员会编表框架、英国财务报告原则公告、加拿大财务报告概念、澳大利亚会计概念公告的比较

FASB will continue its practice of including a summary at the front of its pronouncements.

在公告前，FASB还就该公告的一些内容做了简要介绍，包括。

Fair value measurements have been extensively applied in the US Generally Accepted Accounting Principles and International Financial Reporting Standards. In recent years, FASB and IASB have intensified research on fair value measurements and planned to further expand the scope of applicability of fair value measurements.

公允价值计量已经在美国公认会计准则和国际会计准则中得到较广泛的应用，FASB和IASB近年来更是加大对公允价值计量的研究力度，并意欲进一步扩展公允价值计量的应用范围。

The new head of FASB may have to oversee a delicate climbdown from full fair value.

而新任FASB主席不能再全面使用公允市值,则需要在这一问题上不失面子地让步.

In October 16,2008, the International Accounting Standards Board ( IASB) and Financial Accounting Standards Board ( FASB) jointly issued the Discussion Paper& Preliminary Views on Financial Statement Presentation.

2008年10月16日，国际会计准则理事会（IASB）和美国会计准则委员会（FASB）联合发布了《改进财务报表列报初步意见讨论稿》。

The key point of solving the conflict between flexibility and certainty is how to regulate the discretion of the courts, SEC, FASB and AICPA to interpret materiality.

解决重大性标准的灵活性和确定性之间冲突的关键是如何约束各级法院、SEC、FASB和AICPA在解释重大标准时合理地行使自由裁量权。

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).