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,會(huì)計(jì)準(zhǔn)則委員會(huì)決定,內(nèi)部開(kāi)發(fā)專(zhuān)利權(quán)的研究開(kāi)發(fā)成本隨著其發(fā)生而計(jì)入當(dāng)期費(fèi)用。
Gaap - generally accepted accounting principles . rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement 公認(rèn)會(huì)計(jì)準(zhǔn)則-是一套由財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)建立的準(zhǔn)則,規(guī)定如何建立財(cái)務(wù)報(bào)表,如資產(chǎn)負(fù)債表和收益表/損益表
Financial accounting standard board put forward a proposal for a principles - based approach to u . s . standard setting and proposed to apply principles - based approach to accounting standard setting in the us 美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)發(fā)表了題為“美國(guó)會(huì)計(jì)準(zhǔn)則制定應(yīng)以原則為基礎(chǔ)的建議”的研究報(bào)告,建議美國(guó)會(huì)計(jì)準(zhǔn)則制定應(yīng)以原則為基礎(chǔ)。
The publication of ias . 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements 1修訂稿的發(fā)布標(biāo)志著iasb與美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)( fasb )聯(lián)合進(jìn)行的財(cái)務(wù)報(bào)表列報(bào)相關(guān)內(nèi)容的復(fù)核和協(xié)調(diào)項(xiàng)目第一階段的完成。
The Financial Accounting Standards Board (FASB) is a private, not-for-profit organization whose primary purpose is to develop generally accepted accounting principles (GAAP) within the United States in the public's interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.