accounting standard
US /əˈkaʊntɪŋ ˈstæn.dərd/
UK /əˈkaʊntɪŋ ˈstæn.dərd/
1.
會計準則, 會計標準
a set of rules and guidelines used for financial reporting to ensure consistency and comparability of financial statements
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Companies must comply with international accounting standards when preparing their financial reports.
公司在編制財務報告時必須遵守國際會計準則。
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The new accounting standard aims to improve transparency in financial reporting.
新的會計準則旨在提高財務報告的透明度。