The most prominent among them is the Financial Accounting Standards Board(FASB). 在他们中间最卓越的是财务会计准则委员会(FASB)(FASB)。
Both the international accounting standards board and its US counterpart, the financial accounting standards board, are currently developing proposals to change the contents of the main financial statements. 国际会计准则理事会(iasb)和美国财务会计标准委员会(fasb)目前都在草拟更改主要财务报表内容的提议。
Bob Herz, chairman of the US financial accounting standards board, said he anticipated that the reaction from US retail banks and regulators " will not be very warm ". 美国财务会计准则委员会(FASB)(fasb)主席鲍勃赫兹(bobherz)表示,他预期美国零售银行和监管机构的反应“将不会很热烈”。
But as Bob Herz, chairman of America's Financial Accounting Standards Board(FASB), points out, it too is " replete with all sorts of guesses ", such as depreciation rates. 不过,正如美国财务会计准则委员会(FASB)主席BobHerz所指出的&历史成本会计同样“充满了各种猜测”,比如,折旧率。
Both the IASB and the US Financial Accounting Standards Board(FASB) have been forced to change their rules in the past year, both times with the net effect of flattering banks ' earnings. 过去一年里,无论是IASB还是FASB均被迫对其准则作出了修改,将抬高银行收益的净效应扩大了数倍。