The second chapter investigates the reforms on reports of financial achievement carried out by iasc , britain and the u . s . . the author analyses through comparison the sameness and differences of the reforms , and discusses problems like in what directions future accounting of comprehensive income would go 第二章考察了国际会计准则委员会和英国、美国等国对财务业绩报告的改革，通过对比分析，指出它们改革的共同之处和不同之处，对未来的全面收益会计应向什么方向发展等问题进行了论述。
An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ) , eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework 一堆七荤八素的机构- -从美国注册会计师协会到美国证监会，再到审计准则委员会，紧急问题工作组，财务会计准则委员会再到公众监督委员会- -所有这些机构在我们的职业规范框架中都发挥了重要作用。
Through almost a hundred years of development , the study of accounting , especially the measurement methods in financial reporting , has gone through a series of advancements , from the initial application of historical cost , to replacement cost , net realizable value , present value , until in september 2006 , the financial accounting standards board published fas 157 ? fair value measurements , and made it into the world recognized fifth accounting measurement attribute 会计学经过近百年的发展演进，企业财务评价与信息披露的计量方法，由最初的历史成本计量属性逐步发展到重置成本、可变现净值、现值，一直到2006年9月美国财务会计准则委员会发布了美国财务会计准则第157号? ?公允价值计量，使其成为第五种会计计量属性，并且得到了世界各国的共同认可。
The thesis reviews the development of international financial derivatives 20 years so far , analyses the accounting system defects used financial derivatives now , and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making , furthermore , puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country 摘要本文回顾了近二十年来国际衍生金融工具会计的演进，分析了现行衍生金融工具会计的制度性缺陷，介绍了美国财务会计准则委员会( fasb )及国际会计准则委员会( iasb )对衍生金融工具会计进行改革的最新动向，提出了关于我国衍生金融工具会计制度建设的若干政策性建议。
International accounting standards committee ( iasc ) and financial accounting standard board ( fasb ) have already established their own asset devaluation rules . china just published its sset devaluation rules this february and the practical feasibility is need to certified . this paper use standardize research and empirical research together 目前国际会计准则委员会和美国财务会计准则委员会都制定了相应的资产减值准则,我国的《资产减值》具体准则也于2006年2月15日由财政部颁布,并于2007年1月1日在上市公司范围内实施。
Online of accounting for derivative financial instruments what is a derivative financial instruments is the first issue that should be discussed in making research on accounting for derivative financial instruments , after analyzing the definitions of derivative financial instruments of ias32 and seas 133 , concludes that the definitions of derivative financial instruments . furthermore , this chapter outlines the main characteristic about derivative financial instruments and main issues in accounting for derivative financial instruments , chapter 2 . accounting recognition of derivative financial instruments recognition is the process of recording or incorporating an item into the financial statement of an entity formally as an element of derivative financial instruments such as asset or liability and about the profit or loss 全文共分五章：第一章衍生金融工具概述借鉴了国际会计准则委员会( internationalaccountingstandard )和美国财务会计准则委员会( financialaccountingstandardboard )对衍生金融工具的定义，并在此基础上阐述了衍生金融工具的特征，以及所涉及到的会计核算问题第二章衍生金融工具的会计确认会计确认是将会计核算对象记录于会计报表的相应项目(资产或负债)的过程，同时也涉及到损益的确认问题。
Thirdly , the author compared the history of the evolution of accounting for goodwill vertically with that in the united states of america , the unite kingdom of great britain , iasc and china . at the same time , the author compared the basic matters of goodwill horizontally with that in the united states of america , the united kingdom of great britain , canada , australia , iasc and china 再次，对美国、英国、国际会计准则委员会和中国有关商誉会计规范的研究的历史轨迹进行了纵向比较，同时，围绕商誉会计的基本问题，选取了美国，英国、加拿大、澳大利亚、国际会计准则委员会与中国进行了横向比较。
