| 释义 |
FASB.
基本例句
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In response America’s Financial Accounting Standards Board FASB, and the London-based International Accounting Standards Board IASB have not budged an inch.
美国财务会计准则委员会 FASB与位于伦敦的国际会计准则委员会 IASB的反应却是不为所动。 ecocn
On April2nd, after a bruising encounter with Congress, America’s Financial Accounting Standards Board FASB rushed through rule changes.
4月2日，美国 FASB财务会计准则委员会在与国会激烈摩擦之后，匆匆通过了规则的修改。 ecocn
The Financial Accounting Standards Board FASB is a private organization selected by the Security and Exchange Commission to develop accounting standards for U. S. corporations.
财务会计准则委员会 FASB是一个私人组织，由证券交易委员会选定，负责制定美国公司的会计标准。 yeeyan
The FASB has yet to produce proposals on financial assets and is more wedded to a fair- value regime.
FASB仍然提出了关于财务资产方面的提议，而且此项提议更执着于公平价体制。 ecocn
The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions, for example, against hostility from special interests.
FASB和 IASB以往正是这样对抗特殊利益集团的敌意的，例如改进股权和年金的相关规则。 ecocn
“The FASB has not received any recent requests relating to the information currently provided about income taxes, ” says FASB spokesman Robert Stewart.
FASB发言人罗伯特•斯图尔特称：“到目前为止，委员会没有收到哪怕一份有关提供近来企业所得税信息的请求。” fortunechina
Although fair- value adjustments for the latter are already disclosed in banks’ accounts, FASB now wants them to be reflected in income.
尽管对于后者的公允价值调整已在银行账户中得到披露，但美财会委现在希望他们能在收入中得到反映。 ecocn
At the same time, some suggestions, notably the call for“ per-share cash flows, ” clash with existing FASB rules.
在同一时间内，一些建议，特别是呼吁“为每股现金流量， ”冲突与现有的 FASB的规则。 uzmart
Bob Herz, FASB’s chairman, argues that fair value is“essential to provide transparency” for investors.
FASB的主席 Bob Herz认为即便如此公允价值也是向投资者“提供透明度所必不可缺的”。 ecocn
But the IASB and FASB think it is open to abuse.
但是 ISAB和 FASB认为有人可能会滥用它。 ecocn
In 2009, under its previous chairman, Bob Herz, FASB narrowly voted3-2 that all assets should be booked at fair value on banks' balance- sheets.
2009年，前任主席鲍勃赫兹在位时， FASB勉强以3-2投票达成了银行资产负债表上的所有资产应该以公允价值计价的共识。 ecocn
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.
事实上，我认为现在是时候了，美国财务会计准则委员会 FASB应运用常识、赶上私募股权公司的上市潮。 fortunechina
Investors are still digesting the214 pages of proposals released by FASB on May26th.
投资者仍在熟悉5月26日美财会委发布的214页的指南。 ecocn
It is hard to see how FASB and IASB will reconcile their differences.
很难预见美财会委与世会委将如何调减其间的分歧。 ecocn
Robert Herz, FASB’s chairman, has argued that by presenting loans under both approaches, it is bridging a divide, not veering to extremes.
美财会委主席罗伯特•赫兹 Robert Herz认为同时用两种方法记录贷款，能够弥合分歧而避免极端。 ecocn
Seriously, I am not overstating how backward FASB has been on all of this.
说真的，我绝非夸大美国财务会计准则委员会在这方面有多落后。 fortunechina
So, under massive pressure, the FASB allowed a big fat fudge.
因此，在沉重压力之下，联邦会计标准委员会认可了一只大肥猫的胡说八道。 yeeyan
The IASB has just released its exposure draft on bad debt rules, with the FASB expected to issue its draft by the end of the year or early2010.
国际会计准则委员会刚发布了坏账准则的讨论稿，财务会计准则委员会预计将在今年年底或2010年年初发布它的准则。 ecocn
The two also differ on how banks should reserve for deteriorating credit, with FASB again putting forward the more radical proposals.
两者对于恶化信用的坏账准备间也存在异见，美财会委再次提出更激进的提案。 ecocn
The FASB has received a tiny number of letters supporting its proposals.
委员会确实收到了一小叠支持他们的提议的信件。 ecocn
under FASB’s proposals, the three largest American banks could write up the value of their core deposits by anywhere between $38 billion and three times that, says Mike Mayo of CLSA, a brokerage.
运用美财会委的建议，最大的三家美国银行可以增记其核心存款约380亿美元，是其经纪业务的三倍大小，里昂证券的麦克•马约表示。 ecocn
When FASB issues its proposals, IASB may put them to its own members.
当 FASB公布了它的提案后， IASB可能会把这些提案添加到会员国的会计政策中。 ecocn
Why doesn't FASB require that now?
但是，为什么 FASB至今没有这样做？ fortunechina
FASB could soften its stance during the four- month comment period, but it can hardly have been unaware of outsiders’ arguments when it drew up its proposals.
美财会委在四个月的征询期内保持缓和姿态，但当他在起草指南时，不可能没有听到外间的议论。 ecocn
The FASB and IASB can help regulators to create whatever balance-sheet they want.
FASB和 IASB可以帮助监管者设计出他们想要的任意的资产负债表。 ecocn |