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。

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In 1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are expensed as they are incurred.

1974年，会计准则委员会决定，内部开发专利权的研究开发成本随着其发生而计入当期费用。

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A widely accepted set of rules, conventions, standards, and procedures for reporting financial information, as established by the financial Accounting standards Board.

由财务会计标准委员会制定的，被广泛接受的一系列的规则，惯例，标准及报告财务信息的程序。

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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

耶鲁公开课 - 金融市场课程节选

In May of 2011, the Financial Accounting Standards Board amended the standard Lehman had manipulated.

FORBES: Uncontrolled Risk Taking, Not Bad Accounting, Did MF Global In

Atlanta-based Coke is officially adopting the Financial Accounting Standards Board 1995 recommendation for stock-based employee compensation.

FORBES: Will Coke Make Pepsi Gulp?

The Financial Accounting Standards board labored mightily to modify one of the most destructive principles of modern times: mark-to-market accounting.

FORBES: Remaining Hurdles