[] () a law that describes the way in which amounts must be recorded in a company's financial records 会计准则◆Under accounting standard FRS 17, companies must adjust their profits for changes in the value of their pension fund. 根据《财务报告准则》第 17 号会计准则的规定,公司必须随着养老基金价值的变化调整其利润。International Accounting Standards