FASB

The most prominent among them is the Financial Accounting Standards Board.

在他们中间最卓越的是财务会计准则委员会(FASB).

SFAS Rules-Knowledge of applicable Financial Accounting and Standards Board ( FASB ) accounting rules.

SFAS规则 —— 熟悉可应用的财务会计和基准委员会 ( FASB ) 会计规则.

The new head of FASB may have to oversee a delicate climbdown from full fair value.

而新任FASB主席不能再全面使用公允市值,则需要在这一问题上不失面子地让步.

The key point of solving the conflict between flexibility and certainty is how to regulate the discretion of the courts, SEC, FASB and AICPA to interpret materiality.

解决重大性标准的灵活性和确定性之间冲突的关键是如何约束各级法院、SEC、FASB和AICPA在解释重大标准时合理地行使自由裁量权。