FASB IASB的意思|示意

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。

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。

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 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。

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。

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。