FASB

美 　英

• 網(wǎng)絡(luò)美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會(Financial Accounting Standards Board)；美國會計(jì)準(zhǔn)則委員會；美國財(cái)務(wù)會計(jì)標(biāo)準(zhǔn)委員會

英漢解釋

abbr.

1. Financial Accounting Standards Board

例句

The FASB wants to force firms to publish detailedinformation about what they might get sued for and how much it might cost them.

委員會想強(qiáng)制公司公開他們可能導(dǎo)致他們被訴的情況的詳細(xì)信息以及由于訴訟所致的代價(jià)幾何。

The FASB is always willing to consider ways to improve the usefulness of financial information for investors.

他還說，該委員會一直都非常樂意改進(jìn)財(cái)政信息的報(bào)告情況，使其對投資者來說更具實(shí)用性。

Although fair-value adjustments for the latter are already disclosed in banks' accounts, FASB now wants them to be reflected in income.

盡管對于后者的公允價(jià)值調(diào)整已在銀行賬戶中得到披露，但美財(cái)會委現(xiàn)在希望他們能在收入中得到反映。

The next section provides a summary of the current rules and the FASB's new rules on goodwill amortization.

下一節(jié)提供了一個(gè)簡要的現(xiàn)行規(guī)則和財(cái)會準(zhǔn)則委員會的新規(guī)則對商譽(yù)攤銷。

That proposal is now subject to public consultation, and the comments coming in are skewed towards IASB's approach, not FASB's.

該提案目前正在征詢公眾意見，但外界更加青睞IASB的方案而非FASB的。

The FASB is part of the private sector and is not a governmental agency.

財(cái)務(wù)會計(jì)準(zhǔn)則委員會是一種民間團(tuán)體，而不是一個(gè)政府機(jī)構(gòu)。

It is hard to see how FASB and IASB will reconcile their differences.

很難預(yù)見美財(cái)會委與世會委將如何調(diào)減其間的分歧。

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再度強(qiáng)硬，要求大多數(shù)資產(chǎn)以公允市價(jià)報(bào)告。

Then, once a proceeding has begun, the FASB rules would have companies reporting expert testimony on the potential liabilities they face.

一旦訴訟程序開始，委員會將會要求公司提交關(guān)于他們所面對的潛在責(zé)任的專家證言。

The FASB has yet to produce proposals on financial assets and is more wedded to a fair-value regime.

FASB仍然提出了關(guān)于財(cái)務(wù)資產(chǎn)方面的提議，而且此項(xiàng)提議更執(zhí)著于公平價(jià)體制。

After a bruising encounter with Congress, America's Financial Accounting Standards Board (FASB) rushed through rule changes.

美國FASB（財(cái)務(wù)會計(jì)準(zhǔn)則委員會）在與國會激烈摩擦之后，匆匆通過了規(guī)則的修改。

America's rulemaker, the Financial Accounting Standards Board (FASB), has been excoriated by Congress and is back at the drawing-board too.

美國的規(guī)則制定機(jī)構(gòu)，金融會計(jì)準(zhǔn)則理事會（FASB）在議會的責(zé)令下也著手重新修改會計(jì)準(zhǔn)則。

The two also differ on how banks should reserve for deteriorating credit, with FASB again putting forward the more radical proposals.

兩者對于惡化信用的壞賬準(zhǔn)備間也存在異見，美財(cái)會委再次提出更激進(jìn)的提案。

The FASB determines how accounting is practiced in the united states .

財(cái)務(wù)會計(jì)準(zhǔn)則委員會確定會計(jì)怎么在美國實(shí)行。

SEC enforce the accounting principles by giving the weight of law to standards developed by the FASB.

證券交易委員會通過法律的力量強(qiáng)化財(cái)務(wù)會計(jì)準(zhǔn)則委員會制定的會計(jì)準(zhǔn)則。

The FASB and IASB are guiding the global continued and overall convergence of fair value accounting standards.

FASB和IASB正共同引領(lǐng)全球公允價(jià)值會計(jì)準(zhǔn)則的持續(xù)全面趨同大潮。

Bob Herz, FASB's chairman, argues that fair value is "essential to provide transparency" for investors.

FASB的主席BobHerz認(rèn)為（即便如此）公允價(jià)值也是向投資者“提供透明度所必不可缺的”。

At present, FASB has issued a single Fair Value Measurements standard and IASB released drafted Fair value Measurements.

FASB已經(jīng)發(fā)布單獨(dú)的“公允價(jià)值計(jì)量”準(zhǔn)則，IASB也發(fā)布了“公允價(jià)值計(jì)量”討論稿。

Robert Herz, FASB's chairman, has argued that by presenting loans under both approaches, it is bridging a divide, not veering to extremes.

美財(cái)會委主席羅伯特?赫茲（RobertHerz）認(rèn)為同時(shí)用兩種方法記錄貸款，能夠彌合分歧而避免極端。

Then, the accounting principals of real estate revenue of FASB and IASC are introduced, and the comment on them is given.

其次，介紹美國會計(jì)準(zhǔn)則和國際會計(jì)準(zhǔn)則對房地產(chǎn)銷售收入的會計(jì)處理原則，并就其特點(diǎn)分別進(jìn)行了評論。

FASB defines impairment loss as the amount by which the carrying value exceeds an asset's fair value.

FASB定義損害損失如數(shù)量被哪一運(yùn)送的價(jià)值超過資產(chǎn)的公平價(jià)值。

The FASB has received a tiny number of letters supporting its proposals.

委員會確實(shí)收到了一小疊支持他們的提議的信件。

It also faces a proposal in Congress that could allow America's new systemic-risk regulator to suspend the rules.

同時(shí)，在國會上，它還面臨著一項(xiàng)建議，這項(xiàng)建議允許美國新的系統(tǒng)性風(fēng)險(xiǎn)監(jiān)管機(jī)構(gòu)有權(quán)中止FASB制定的規(guī)則。

I suggest that you write to your Congressman Congressmen and tell them that FASB knows more about acting than he they does.

我建議大家寫信給自己選區(qū)的國會議員，告訴他們FASB的專家比他們更懂得如何去執(zhí)行。

FASB's proposal takes a first step toward enhancing fair value disclosures related to the reliability of fair value estimates.

財(cái)務(wù)會計(jì)準(zhǔn)則委員會的建議采取的第一步加強(qiáng)披露公允價(jià)值的可靠性有關(guān)公允價(jià)值的估計(jì)。

But, we support the Financial Accounting Standard Board's efforts to begin that process.

但我們支持財(cái)務(wù)會計(jì)準(zhǔn)則委員會（FASB）開始這一過程的努力。

The letter was addressed to Financial Accounting Foundation Chairman John Brennan, who oversees the accounting rulemakers at FASB.

這封信是寫給財(cái)務(wù)會計(jì)基金會主席JohnBrennan.Brennan監(jiān)管FASB的會計(jì)規(guī)則制定者。

Although the FASB permits both the indirect and the direct methods, it prefers the direct method.

盡管美國財(cái)務(wù)會計(jì)標(biāo)準(zhǔn)委員會允許直接法和間接法這兩種方法，但是它傾向于直接法。

The most prominent among them is the Financial Accounting Standards Board.

在他們中間最卓越的是財(cái)務(wù)會計(jì)準(zhǔn)則委員會（FASB）。

It's a shame that because of FASB 157 combined with a run on the banks, these companies have been completely trashed.

遺憾的是，由于公允價(jià)值計(jì)量（FASB157）以及出現(xiàn)對銀行的擠兌，這些企業(yè)已完全垮掉。

The FASB and IASB can help regulators to create whatever balance-sheet they want.

FASB和IASB可以幫助監(jiān)管者設(shè)計(jì)出他們想要的任意的資產(chǎn)負(fù)債表。

The panel, called the Investors Technical Advisory Committee (ITAC), was set up by FASB to give investors' perspectives on accounting rules.

投資人技術(shù)顧問委員會（ITAC）由FASB設(shè)立，旨在提供投資人對會計(jì)規(guī)則的看法。

The straight-line amortization of the unrecognized APBO at the time FASB Statement No. 106 is adopted.

未被認(rèn)識APBO的直線分期償還當(dāng)FASB陳述106號被采用的時(shí)候。

Instead, I mean it's time for the FASB to play common sense catch-up with the slow wave of private equity firms going public.

事實(shí)上，我認(rèn)為現(xiàn)在是時(shí)候了，美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會（FASB）應(yīng)運(yùn)用常識、趕上私募股權(quán)公司的上市潮。

These projects in their own right set a demanding time table for the IASB and the FASB.

基于這些項(xiàng)目自身，IASB和FASB也制定了相應(yīng)的時(shí)間表。

In the mid-90s, the accounting method for mortgage servicing rights was changed by the FASB.

20世紀(jì)90年代中期，美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會更改了抵押貸款服務(wù)權(quán)限的會計(jì)方法。

FASB published a staff position brief on October 10, 2008, in order to clarify the provision in case of an illiquid market.

財(cái)務(wù)會計(jì)準(zhǔn)則委員會發(fā)表了一份簡短的工作人員職位2008年10月10號，為了澄清的規(guī)定情況下，流動性的市場。

We must solve the measurement Problem of fair value, FASB has issued the standard of "fair value measurements" .

公允價(jià)值的實(shí)施必須解決其計(jì)量問題，FASB在2006年正式發(fā)布了公允價(jià)值計(jì)量準(zhǔn)則。

Has been recognized as most responsible for FASB 123, or Stock Option Expensing on the GAAP Income Statement .

已被公認(rèn)為最負(fù)責(zé)任的的財(cái)務(wù)會計(jì)準(zhǔn)則123，或股票選擇權(quán)開支的公認(rèn)會計(jì)準(zhǔn)則損益表。

For now, the FASB guidance leaves fair value in place, though.

不過，眼下FASB的指南并沒有拋棄公允價(jià)值。