片语

IASB Internation Accounting Standards Board国际会计準则理事会

IASB FASB相关

FASB IASB相关

IASB Framework编制财务报表的框架

英汉例句

• The IASB insists geography was no consideration but it surely helps that he is a continental European who should be acceptable in Britain and America.

  国际会计準则委员会坚称地缘因素并不是什么问题，但是这确实能帮助他，一个欧洲大陆人，被英国和美国所接受。

• On the other hand, if the IASB refuses to bow to EU demands and the EU adopts its own standards, the goal to create global rules is dead anyway.

  另一方面，如果国际会计準则委员会拒绝欧盟的要求而使其自建标準，创建全球标準也就落空了。

• The IASB has made big concessions.

  IASB已经做了很大的让步。

• 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。

• For example, IASB is likely to allow only the very top tranches of asset-backed securities to be classified as loans.

  例如，国际会计準则理事可能只允许顶尖的一部分资产支持证券被分类为贷款。

• 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 IASB says it does not want to be 「piecemeal」, but the pressure to fold when it completes its overhaul of rules later this year is strong.

  IASB表示它不想变得「支离破碎」，但试图让它在今年下半年完成规则修订时屈服的压力十分巨大。

• The IASB will probably plough on and hope the commission backs down.

  IASB可能会继续坚持不懈地推行新规则，并且希望欧委会做出退让。

• IASB still needs to be on its guard.

  国际会计準则委员会仍需要警惕。

• Second, IASB must ensure that investors can still find out the market price of any asset being carried at cost—a far better indicator of many assets’ toxicity than managers’ opinions.

  第二，国际会计準则委员会必须确保投资者仍能找出按照成本价计价的任何资产的市价—比管理者的建议好得多的衡量许多资产不良性的指标。

• The IASB also wants to end the practice of banks marking the price of their own debt to market, though details are not agreed.

  同时，IASB还想要终结银行按市价估算自己的债务这一惯例，尽管细节还没有商定。

• 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.

  国际会计準则委员会刚发布了坏账準则的讨论稿，财务会计準则委员会预计将在今年年底或2010年年初发布它的準则。