[詞典] [經] international accounting standard board; international accounting standard committee;
[例句]西方發達國家及國際會計準則委員會都非常重視財務會計概念框架的研究，並已建立了各自的財務會計概念框架體系。
Western countries and International Accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.