Why doesn't FASB require that now?

但是，为什么FASB至今没有这样做？

So, under massive pressure, the FASB allowed a big fat fudge.

因此，在沉重压力之下，联邦会计标准委员会认可了一只大肥猫的胡说八道。

It is hard to see how FASB and IASB will reconcile their differences.

很难预见美财会委与世会委将如何调减其间的分歧。

When FASB issues its proposals, IASB may put them to its own members.

当FASB公布了它的提案后，IASB可能会把这些提案添加到会员国的会计政策中。

The FASB has received a tiny number of letters supporting its proposals.

委员会确实收到了一小叠支持他们的提议的信件。

Seriously, I am not overstating how backward FASB has been on all of this.

说真的，我绝非夸大美国财务会计准则委员会在这方面有多落后。

The FASB and IASB can help regulators to create whatever balance-sheet they want.

FASB和IASB可以帮助监管者设计出他们想要的任意的资产负债表。

Investors are still digesting the 214 pages of proposals released by FASB on May 26th.

投资者仍在熟悉5月26日美财会委发布的214页的指南。

The FASB has yet to produce proposals on financial assets and is more wedded to a fair-value regime.

FASB仍然提出了关于财务资产方面的提议，而且此项提议更执着于公平价体制。

Although the FASB permits both the indirect and the direct methods, it prefers the direct method.

尽管美国财务会计标准委员会允许直接法和间接法这两种方法，但是它倾向于直接法。

SEC enforce the accounting principles by giving the weight of law to standards developed by the FASB.

证券交易委员会通过法律的力量强化财务会计准则委员会制定的会计准则。

What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.

财务会计准则委员会为美国所做的贡献,就是制定了国际公认会计准则

FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards.

FASB已经发布“公允价值计量”准则，IASB也在积极制定单独“公允价值计量”准则。

Meanwhile FASB and the IASB are working together on implementing the recently-released revenue recognition standard.

与此同时，FASB与IASB正在共同执行目前刚刚公布的收入确认标准。

The FASB wants to force firms to publish detailedinformation about what they might get sued for and how much it might cost them.

委员会想强制公司公开他们可能导致他们被诉的情况的详细信息以及由于诉讼所致的代价几何。

However, the SEC traditionally has adopted the principles developed by the FASB, rather than developing its own set of principles.

然而，证券交易委员会习惯上已经采用了财务会计准则委员会制定的会计准则，而不是制定一套自己的准则。

The two also differ on how banks should reserve for deteriorating credit, with FASB again putting forward the more radical proposals.

两者对于恶化信用的坏账准备间也存在异见，美财会委再次提出更激进的提案。

Then, once aproceeding has begun, the FASB rules would have companies reporting experttestimony on the potential liabilities they face.

一旦诉讼程序开始，委员会将会要求公司提交关于他们所面对的潜在责任的专家证言。

After tracking the recent research on the calculation of fair value by IASB and FASB, this paper analyzes the key issues in this aspect.

本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。

At issue: how FASB might rework the rules related to recognizing revenue for software that's bundled into a product and never sold separately.

信中的问题是询问该委员会可否改写针对产品中嵌入式非单独销售软件的收入确认标准。

The IASB has just released its exposure draft on bad debt rules, with the FASB expected to issue its draft by the end of the year or early 2010.

国际会计准则委员会刚发布了坏账准则的讨论稿，财务会计准则委员会预计将在今年年底或2010年年初发布它的准则。

The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions, for example, against hostility from special interests.

FASB和IASB以往正是这样对抗特殊利益集团的敌意的，例如改进股权和退休金的相关规则。

The financial community describes the changes that could arise from the FASB and IASB as an effort to bring transparency to company balance sheets.

金融界描述的更改可能源于FASB和IASB为了给公司的资产负债表带来透明度所做的努力。