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因此,如果与未来的会计框架相比,目前的政策会造成两年期 的收入多报,项目支出也会多报。 daccess-ods.un.org daccess-ods.un.org [...] worked closely and constructively with the Board to achieve the near completionoftheIPSASaccountingpolicyframework. ...
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(FASB)andtheinternatonalAccountng StandardsBoard(iASB),whchwllbrng fnancalreportngchangestovrtually everyU.S.publccompanydurngthe nextseveralyears. 2.TheSecurtesandExchange Commssonworkplantoevaluate whetherU.S.publccompanesshould reportusnginternatonalFnancal ReportngStandards(iFRS)nsteadof U.S.GAAP. ...