The history of leaseaccounting provides numerous changes to the standards.
租赁会计的历史提供了大量更改标准。
2
Real effects of present leaseaccounting standard indicate that this objective isn't achieved.
对现行准则实施效果的分析表明现行租赁准则并未实现这一目标。
3
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are reviewing their guidelines on leaseaccounting this year.