Since the FASB issued the first Statement of Financial Accounting Concepts in 1978, other countries and international organizations have worked at it.

在国际会计界，制定严密、内在一致的概念框架用以指导具体会计准则的制定这一观念，已经深入人心。

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This course Financial Statement Analysis and Practical business Applications focuses on the application of accounting tools for business decision-making.

本课程财务报表分析和实际业务应用的重点是会计工具，为商业决策方面的应用。

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Article 58 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。

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Related to the entire discussion is the effect of the issuance of Financial Accounting Standards Board (FASB) Statement No. 157 "Fair Value Measurements, " which became effective for entities with fiscal years beginning after November 15, 2007.

FORBES: Will Obama End Mark-To-Market?

Moreover, because the marquee financial statement fraud cases of the early 2000s were a significant driver of growth in white collar defense and forensic accounting practices, the decline of those kinds of cases has been duly noted in professional circles.

FORBES: Restatements Resurrected?: Accounting Fraud By The Numbers