Charlie McCreevy, a European commissioner, warned the IASB that it did "not live in a political vacuum" but "in the real word".

欧盟委员 Charlie McCreevy 警告国际会计准则委员会，称它“不是生活在政治的真空中”，而是“生活在真实的世界中”。

IASB still needs to be on its guard.

国际会计准则委员会仍需要警惕。

The IASB has made big concessions.

IASB已经做了很大的让步。

This week IASB gave new guidance which should help in this regard.

本周，IASB给出了新的指导意见，期待在这方面可以有所助益。

The IASB will probably plough on and hope the commission backs down.

IASB可能会继续坚持不懈地推行新规则，并且希望欧委会做出退让。

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。

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。

Although the us does not use IAS, it holds four seats on the 14-strong IASB.

虽然美国并不执行国际会计准则，但它在由14名成员组成的国际会计准则理事会中有4个席位。

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。

When the IASB was created, it adopted the IAS and continued the work of the IASC.

当国际会计准则理事会成立后，它采纳了国际会计准则，并继续国际会计准则委员会的工作。

What are the main issues underlying the emergence of the IASB as a "global" standard setting body?

IASB作为全球会计准则设立标准机构的出现和其引发的思考。

This is about finding the right governance and accountability structures for the IASB,? An EU official said.

一名欧盟官员说，“这其实是要为国际会计准则理事会找到适宜的治理和责任架构。”

The IASB rule would show the loss only when the bonds were sold, provided they were held for their cash flows.

IASB认为持有债券一般以现金流为考量的，所以应在债券卖出的当天记录损失。

The London-based International Accounting Standards Board (IASB) expects that to swell to 150 in the next four years.

伦敦的国际会计准则理事会（IASB）希望在未来的四年内，把这个数量提升到150。

Anyone who doubts this should recall the frenzy of book-cooking after IASB modestly loosened the rules in October.

对此怀疑的人可以回想一下国际会计准则委员会2008年10月适度放松会计准则后出现的假帐泛滥潮。

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。

For example, IASB is likely to allow only the very top tranches of asset-backed securities to be classified as loans.

例如，国际会计准则理事可能只允许顶尖的一部分资产支持证券被分类为贷款。

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。

After a protracted and unresolved tussle with the IASB, the European Parliament unilaterally carved several paragraphs out.

在和IASB进行了长期且无任何成果的拉锯后，欧盟议会最后单方面推行了数条有争议的条文。

The IASB also wants to end the practice of banks marking the price of their own debt to market, though details are not agreed.

同时，IASB还想要终结银行按市价估算自己的债务这一惯例，尽管细节还没有商定。

It involved IASB protocol, interface, the design of the communication program, the communication programming of the serial port.

IASB协议、接口、通讯程序设计、以及串口通信编程。

The IASB met on 18 March 2014 to discuss two out of five targeted proposals in the 2013 Exposure Draft Insurance Contracts (2013 ED).

IASB 于2014 年3 月18 日会面，就2013 年征求意见稿保险合同部分五个有针对性建议中的两个进行了讨论。

With the advance of the phase-II working, IASB issued exposure drafts in 2010 and 2013 respectively, collecting views around the world.

随着第二阶段工作的推进，IASB分别于2010年和2013年发布征求意见稿，在全球范围内进行意见征集。

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。

Most observers, including the IASB, reckon this will cut the proportion of assets held at fair value, which is about 50% for big European firms.

包括IASB在内的多数观察者猜测，此举将减少按市价计算的资产的比例，这部分资产大约在大型欧洲公司总约占的50%。

The IASB is working to harmonize accounting standards throughout the world to improve financial reporting for the global financial markets.

国际会计准则理事会正致力于世界统一的会计准则，以改善全球金融市场的财务报告。

The IASB says it does not want to be "piecemeal", but the pressure to fold when it completes its overhaul of rules later this year is strong.

IASB表示它不想变得“支离破碎”，但试图让它在今年下半年完成规则修订时屈服的压力十分巨大。

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。

On the other hand, if the IASB refuses to bow to EU demands and the EU adopts its own standards, the goal to create global rules is dead anyway.

另一方面，如果国际会计准则委员会拒绝欧盟的要求而使其自建标准，创建全球标准也就落空了。