They're rules for how a company should keep its books so that there's some regularity and standards in how accounting is done.
准则规范了公司如何记账,并建立了一套,会计规范和标准
What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.
财务会计准则委员会为美国所做的贡献,就是制定了国际公认会计准则
But they're not allowed to just do it their own way; they have to do it according to standards, so the GAAP accounting is standardized.
但这代表随心所欲,必须要根据标准,国际公认会计准则就是一种标准
When the Financial Accounting Standards Board listens to what corporations are saying and helps them-- it adjusts these standards from time to time but it does have definitions that have to be maintained.
财务会计准则委员会,听取公司的意见并协助他们...,并且适时调整标准,不过有些规则始终如一
Another form of regulation is accounting regulation.
另一种规范方式是会计准则
They can present GAAP and then that goes to EDGAR and they can also present it any other way they like.
要么按照国际公认会计准则并录入EDGAR,要么以他们偏爱的其他方式披露信息
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