SFAS的意思|SFAS的解释-里氏词典

SFAS

abbr. 财务会计准则公告（Statement of Financial Accounting Standards）

To issue independent valuation reports according to the related tax, financial and accounting rules (e.g. FASB's “SFAS 141” in US, and “IFRS 3”/ “IAS 36”
交易后根据相关的税务和财务、会计规则出具独立的评估报告(如美国财务会计准则委员会(FASB)的“财务会计准则(SFAS)141”;以及“国际财务报告准则(IFRS)3”/“国际会计准则(IAS)36”
The result shows that the larger burden of additional 10% surtax on undistributed retained earnings, the lower likelihood of the firm adopting SFAS No. 35 early.
实证结果发现，当未分配盈馀加徵10%之租税负担愈大时，愈会减低公司提前适用财务会计准则公报第35号之意愿。
The paper introduces fundamental pension theories firstly, and then according to the interrelated regulation of SFAS 87, the paper expounds American pension accounting and reporting.
本文首先阐述了养老金的基本问题，接着根据美国财务会计准则第87号公告的有关规定，介绍了美国企业养老金的会计处理和披露。

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