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.
允许公司利用自身债务的下降提高利润的想法在当初会计准则的制订者对此进行讨论时就曾引起过争议。
The idea of allowing companies to profit from falls in their own liabilities proved controversial when accounting rule makers debated the idea.
任何国家和地区的会计准则的制订都是一个投资者与企业相互博弈与利益妥协的结果。
The preparation of accounting standards in every country or area is a game result and interest compromise between investors and enterprises.
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