When the Financial Accounting Standards Board listens to what corporations are saying and helps them-- it adjusts these standards from time to time but it does have definitions that have to be maintained.

财务会计准则委员会,听取公司的意见并协助他们...,并且适时调整标准,不过有些规则始终如一

耶鲁公开课 - 金融市场课程节选

And they failed utterly time after time after time, and they are way too liberal in providing the kind of accounting the financial promoters want.

然而会计们一次又一次的完败,他们提供金融业推销商们,需要的帐目服务时,过于自由派作风了。

斯坦福公开课 - 经济学课程节选

If we look at the current situation we have in our financial market, how much of the responsibility would you lay at the feet of the accounting profession?

我们审视一下当前金融市场,你认为会计职业,应该对此承担,多大的责任？

斯坦福公开课 - 经济学课程节选