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。

youdao

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。

youdao

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。

youdao

The IASB's position has been weakened by differences with the Financial Accounting Standards Board (FASB), which sets rules in America and which wants to merge eventually with the IASB (although a recent survey found only 24% of American finance executives supported this goal).

ECONOMIST: Accounting rules