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。
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.
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.
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.
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.
此外，明年初会计准则的改变要求银行把大量的证券化资产放回到自己的资产负债表上。
In addition, changes to accounting rules at the beginning of next year will require Banks to move a large volume of securitized assets back onto their balance sheets.
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.
福尔德指出，他对“回购105”毫不知情；安永声称，雷曼的季度报告与会计准则相一致。
Mr Fuld says he did not know about the Repo 105 transactions; Ernst & Young says that Lehman’s reporting was in line with accounting principles.
由一些私募公司所支持的国际私募股权估值委员会为解释相关的会计准则作出了大胆的尝试。
Valiant efforts to interpret these rules are being made by the International Private Equity Valuations Board, an industry body that some buy-out firms support.
该公司还预计，非国际会计准则的当季营业利润率将远低于此前预计的6%至9%。
The company also expects non-IFRS (the equivalent of non-GAAP) operating margin to be below the previously expected range of 6%-9% for the quarter.
要建立并执行严格的资本和杠杆率要求，将影子银行体系纳入监管，制订全球统一的会计准则。
We need to establish and enforce strict capital and leverage ratio requirements, bring the shadow banking system under supervision and regulation and formulate globally consistent accounting rules.
例如，为了与美国会计准则项比较，关于减值的规则需要在国际会计准则里加一个大类。
For example, to match the new U.S. rules on impairment would mean adding a whole new category under IFRS.
台面上，银行家们将他们的麻烦归咎于己身，台面下，他们一直把目标对准他人：会计准则制定者。
IN PUBLIC, bankers have been blaming themselves for their troubles. Behind the scenes, they have been taking aim at someone else: the accounting standard-setters.
公允价值会计准则在一些地方令人为难，例如它不允许银行把资产转入贷款帐簿且不立即进行减值。
One is mark-to-market accounting where it is ambivalent, for example endorsing the idea that banks be allowed to shift assets into loan books where they need not be written down immediately.
公允价值会计准则在一些地方令人为难，例如它不允许银行把资产转入贷款帐簿且不立即进行减值。
One is mark-to-market accounting where it is ambivalent, for example endorsing the idea that banks be allowed to shift assets into loan books where they need not be written down immediately.
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