On April 21st the Energy and Commerce Committee of the House of Representatives will excoriate the latest bunch of hapless bosses: those who had the temerity to apply accounting standard ASC 740.
4月21日，众议院能源商务委员会又要叱骂最新一批不幸的老总们了：因为他们胆敢使用ASC 740会计标准。
Undermining that effort, on Thursday American accounting standard-setters watered down a mark-to-market provision that would have forced banks to value their assets at market prices.
破坏这个努力的事件是：周二美国会计标准制定者淡化了一项迫使银行将其资产价值达到市场价格的按市值计价条款。
IN PUBLIC, bankers have been blaming themselves for their troubles. Behind the scenes, they have been taking aim at someone else: the accounting standard-setters.
台面上，银行家们将他们的麻烦归咎于己身，台面下，他们一直把目标对准他人：会计准则制定者。
For a start, the widening split between accounting standard-setters is a huge difficulty.
一开始，会计准则制定者分歧加剧就是一个大问题。
In the third part, I make a comparison between pensions accounting dealing ways of foreign enterprises (most is about American accounting Standard and International accounting Standard).
第三部分比较国外(主要是美国会计准则和国际会计准则)对企业养老金会计的处理。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
在我国已有的会计规范及监管制度下，我国会计信息披露质量有所提高吗?。
Accounting Standard for business Enterprises stipulates definitely that accounting business should be followed the needs of conservatism principles, and discloses those possible losses and cost fully.
《企业会计准则》明确规定了会计核算应当遵循谨慎性原则的要求，合理核算可能发生的损失和费用。
The main reasons that cause legitimate accounting information distortion are the defects of accounting background, accounting standard systems, and accounting environments.
认为引起合法会计信息失真的主要原因在于会计理论与会计方法、会计准则制度以及会计环境。
Finally, we must train the high-grade financial talent that bank needs, and is proficient in international accounting material object and accounting standard as well as international economic law.
三是要积极培养银行所需要的精通国际会计实务、会计标准与国际经济法的高级金融人才。
Western countries and International accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.
西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。
Analyses compare non profit organization accounting struction and accounting standard, seek for the ways between our budget accounting and international accounting.
分析比较了中西方非盈利组织会计的架构和准则，探索了我国预算会计和国际会计惯例接轨的途径。
This paper analyzes some problems of computerized accounting system caused by implementation of new accounting standard and the solutions.
文章就新会计准则的实施给会计电算化系统带来的一些问题及解决方法作简单分析。
High-quality accounting information is based on high -quality accounting standards, and different accounting standard setting models have vital importance on accounting standards quality.
高质量的会计信息要以高质量的会计准则为前提，而不同的会计准则制定模式将对会计准则质量产生重大影响。
It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.
高质量的会计准则是否会导致高质量的财务报告历来是一个饱受争议的问题。
There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
或有事项会计准则仍有一些不足之处，诸如与或有事项相关的资产的确认，或有负债的披露等等。
The accounting standard with newest favour changed name of these two subject!
恩最新的会计准则把这两个科目名字改了！
Fair value has been widely introduced since 2006 Corporation Accounting Standard.
2006新的企业会计准则中广泛地引入了公允价值的计量属性。
Accounting standard and their accounting environment support each other, and the high quality accounting environment is the basis of carrying those high quality accounting standards.
会计准则与会计环境相互依存，高质量的会计环境是高质量会计准则得以实现的基础，而高质量会计准则的实施会促使我们积极改善会计环境。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
The value correlation rose very quickly when the accounting standard carried out, but dropped in the next year, the persistence is very weak.
在会计准则实施的第一年价值相关性明显提高，但是在第二年又出现了价值相关性的降低，持续性得不到保证。
He concluded by calling for closer dialogue between global accounting standard-setters and prudential regulators dealing with these and other issues arising from the 'unique systemic nature of Banks'.
国际会计准则制定者和谨慎的监管者们需要进行更紧密的沟通，以处理这些由于银行独特的系统特征而产生的问题。
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.
随着我国《企业会计准则(2006)》的颁布与实施，公允价值计量属性又一次成为人们关注的焦点。
Therefore, it has a great realistic significance to probe into the accounting standard-setting problem.
因此，对会计准则制定问题进行研究具有重大的现实意义。
China published an Exposure Draft of an accounting standard on business combinations in 1995, but the final standard has not been issued till now.
虽然我国早在1995年就发布了企业合并会计准则的征求意见稿，但最终准则迟迟没有出台。
Combined with the status quo of accounting standard-making in China, this paper provides some advices as to the ways to avoid standard-overloading in the process of standard making and convergence.
并结合我国会计准则制定的现状，提出了在我国会计准则制定和趋同的过程中如何避免准则超载的几点建议。
This article proposes an accounting standard quality assessment framework in terms of formulation quality, content quality and implementation quality.
本文从准则制定质量、内容质量及执行质量三个方面提出了一个会计准则质量评价框架。
The problem of reserve for assets reduction has bean stipulated in "Enterprise Accounting System"and "Enterprise Accounting Standard"published by the Financial Ministry.
财政部颁布的《企业会计制度》和《企业会计准则》中都就资产减值准备问题作出具体规定。
The problem of reserve for assets reduction has bean stipulated in "Enterprise Accounting System"and "Enterprise Accounting Standard"published by the Financial Ministry.
财政部颁布的《企业会计制度》和《企业会计准则》中都就资产减值准备问题作出具体规定。
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