financial accounting standards board [经] 财务会计标准委员会
- In1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are exp
1974年,会计准则委员会决定,内部开发专利权的研究开发成本随着其发生而计入当期费用。 - The lack of uniformity in accounting for R& D was ended when the Financial Accounting Standards Board ruled th
当财务会计准则委员会规定所有研究开发支出应在发生时记入费用后,缺乏处理研发成本的统一会计规定的局面才告结束。 - GAAP- Generally Accepted Accounting Principles. Rules set by the Financial Accounting Standards Board( FASB) t
公认会计准则-是一套由财务会计标准委员会建立的准则,规定如何建立财务报表,如资产负债表和收益表/益表.
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