| 单词 | Financial Reporting Standard |
| 释义 | Financial Reporting Standard Financial Reporting Standard noun [C] (abbr FRS)
INTERNATIONAL FINANCIAL REPORTING STANDARDS
(Accounting ) in the UK, a standard set by the ⇨ ACCOUNTING STANDARDS BOARD: FRS 17 requires companies to include pensions as assets or liabilities in the balance sheet. ⇨ GENERALLY ACCEPTED ACCOUNTING PRINCIPLES |
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