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。
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 early 2010.
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。
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。
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。
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，例如改进股权和退休金的相关规则。
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。
After tracking the recent research on the calculation of fair value by IASB and FASB, this paper analyzes the key issues in this aspect.
本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。
Meanwhile FASB and the IASB are working together on implementing the recently-released revenue recognition standard.
与此同时，FASB与IASB正在共同执行目前刚刚公布的收入确认标准。
While the IASB has indicated its interest in developing guidance in this area it also has competing pressures related to its Memorandum of Understanding with the FASB.
当IASB表示她有兴趣致力于制定当地的指导，她同时对其与FASB达成的谅解备忘录又有所抵触。
FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards.
FASB已经发布“公允价值计量”准则，IASB也在积极制定单独“公允价值计量”准则。
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are reviewing their guidelines on lease accounting this year.
今年，财务会计准则委员会（FASB）和国际会计准则委员会（IASB）回顾他们的租赁会计准则。
The financial community describes the changes that could arise from the FASB and IASB as an effort to bring transparency to company balance sheets.
金融界描述的更改可能源于FASB和IASB为了给公司的资产负债表带来透明度所做的努力。
It details the history of lease accounting for them, changes that have occurred since the original guidelines were issued, and why the FASB and IASB are looking to update the current standards.
本文具体分析了租赁会计准则的历史细节以及发生的具体变化，以及为什么FASB和IASB正在寻求更新当前的标准。
It details the history of lease accounting for them, changes that have occurred since the original guidelines were issued, and why the FASB and IASB are looking to update the current standards.
本文具体分析了租赁会计准则的历史细节以及发生的具体变化，以及为什么FASB和IASB正在寻求更新当前的标准。
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