What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.

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

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But they're not allowed to just do it their own way; they have to do it according to standards, so the GAAP accounting is standardized.

但这代表随心所欲,必须要根据标准,国际公认会计准则就是一种标准

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They can present GAAP and then that goes to EDGAR and they can also present it any other way they like.

要么按照国际公认会计准则并录入EDGAR,要么以他们偏爱的其他方式披露信息

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