| 单词 | sfas_157 |
| 释义 | Statement of Financial Accounting Standards No. 157 Fair value measurements accounting standard issued in September 2006 by the Financial Accounting Standards Board (FASB). FAS 157 became effective for entities with fiscal years beginning after November 15, 2007. For investment securities held by a company, there are three different classifications: Trading securities, Available for sale securities, and Held to maturity securities. Currently, under GAAP, Trading and Available for sale securities are recorded at fair market value, while Held to maturity securities are recorded at original cost. |
| 随便看 |
英汉经管词典收录了19125条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。