欧盟委员Charlie McCreevy警告国际会计准则委员会，称它“不是生活在政治的真空中”，而是“生活在真实的世界中”。
Charlie McCreevy, a European commissioner, warned the IASB that it did "not live in a political vacuum" but "in the real word".
另一种规范方式是会计准则。
他们认为，这样做才能抓住会计准则的精神。
They argue this would capture the spirit of accounting rules.
会计准则制定者认为披露的信息越精确越好。
The bodies that set accountancy standards believe the more accurate disclosures are, the better.
国际会计准则委员会仍需要警惕。
否则，欧盟威胁将创建自己的会计准则。
If not, the European Union is threatening to create its own rules.
一开始，会计准则制定者分歧加剧就是一个大问题。
For a start, the widening split between accounting standard-setters is a huge difficulty.
显而易见，干扰性已被证实的这种会计准则必须尽快被废除。
Clearly, accounting principles which have proven so disturbing must be abandoned as soon as possible, and the accounting reforms recently enacted must be reversed.
在这样荒谬的会计准则下，黑石集团将跻身《财富》美国20强。
Under such ridiculous accounting, Blackstone would be a Fortune 20 company.
这家审计公司表示它遵守了美国财务会计准则委员会所给出的准则。
The auditing firm says that it obeyed the principles laid down by America's Financial Accounting Standards Board.
在很多情况下，如此重要的会计准则不能仅仅叫哥会计师们去制定。
For many, accounting standards have always been far too important to leave to the accountants.
同时，会计准则驱使公司退休金计划使用公司债券收益率来降低负债。
Meanwhile, accounting standards have forced company pension schemes to discount their liabilities using a corporate-bond yield.
‘GE极度违反了会计准则，’证交会强制执行长罗伯特·库扎米作证说。
'GE bent the accounting rules beyond the breaking point,' SEC Enforcement Director Robert Khuzami said in a statement.
说真的，我绝非夸大美国财务会计准则委员会在这方面有多落后。
Seriously, I am not overstating how backward FASB has been on all of this.
其它人担心国际会计准则委员会的财务状况且害怕其受外界影响。
Others worry about the IASB's finances and its susceptibility to outside influence.
制定合理有效的金融监管标准，完善会计准则、资本充足要求等各类监督制度。
We should introduce reasonable and effective financial regulatory standards and improve oversight mechanisms in such areas as accounting standards and capital adequacy requirements.
由于资本要求和表外资产会计准则的不确定性，即使境况较好的银行也会惜贷。
Even those in good shape may want to hold back given uncertainty over capital requirements and accounting rules for off-balance-sheet assets.
财务会计准则委员会为美国所做的贡献,就是制定了国际公认会计准则
What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.
例如，国际会计准则理事可能只允许顶尖的一部分资产支持证券被分类为贷款。
For example, IASB is likely to allow only the very top tranches of asset-backed securities to be classified as loans.
伦敦的国际会计准则理事会（IASB）希望在未来的四年内，把这个数量提升到150。
The London-based International Accounting Standards Board (IASB) expects that to swell to 150 in the next four years.
即使一家按照会计准则显示盈利的公司要是手头上没有足够的现金支付账单的话也会失败。
Even a company that is shown to be profitable according to accounting standards can go under if there isn't enough cash on hand to pay bills.
关于核心资本准确的定义常常被叫作“第一级资本”，允许银行利用最近放宽的会计准则。
The precise definition of core capital used—“tier-one common”—allows banks to take advantage of the recent relaxation of accounting rules.
即使在当时这种说法也缺乏可信性。高盛退出IIF，以反对后者“童话般的会计准则”。
Even at the time this stance lacked credibility; Goldman Sachs resigned from the IIF in protest at "Alice in Wonderland accounting".
对大部分企业来说，修改后的会计准则将于2011年生效，不过可以提前执行。
The change will take effect in 2011 for most companies, though they will be allowed to adopt it earlier.
就在同一天，美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。
On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
一些国家的会计准则不符合标准，信息披露可能不够充分，非洲等一些市场的规模可能太小。
Accounting standards in some countries aren't up to par, disclosure can be less robust, and the size of some markets in Africa and elsewhere can be small.
一些国家的会计准则不符合标准，信息披露可能不够充分，非洲等一些市场的规模可能太小。
Accounting standards in some countries aren't up to par, disclosure can be less robust, and the size of some markets in Africa and elsewhere can be small.
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