纵然可以把顺周期循环的问题留给银行监管者，会计准则的制定者们依旧有很多值得耗费精力的事情。
Even if they leave procyclicality to bank regulators, standard-setters still have a lot on their plates.
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.
到目前为止，“掐死”还停留在和国际准则制定者一起强迫公司表明自己到底采用哪种会计准则的阶段上。
So far, nipping means working with international standard setters to compel companies to disclose exactly what set of rules they are using.
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.
国际会计准则制定者和谨慎的监管者们需要进行更紧密的沟通，以处理这些由于银行独特的系统特征而产生的问题。
He concluded by calling for closer dialogue between global accounting standard-setters and prudential regulators dealing with these and other issues arising from the 'unique systemic nature of Banks'.
研究结论对美国政策制定者是有益的，他们将继续思考更多地向规则导向会计准则转换。
These results should be of interest to U. S. policymakers as they continue to contemplate a shift to more principles-based accounting standards (e. g. , IFRS).
盈余管理是财务会计理论研究的一个重要课题，也是会计准则制定者和证券市场监管者非常关注的问题之一。
Earnings management is an important research topic on financial accounting theory, and also concerned by accounting standards setters and securities market regulators.
对于过去一年来政界人士及银行业游说团体等特殊利益集团对会计准则制定者施加的“过度压力”，报告也进行了激烈批评。
The report is also highly critical of the "undue pressure" put on accounting rulemakers in the past year by politicians and special interest groups, such as the banking lobby.
因此，公允价值的运用无论是在会计理论界与实务界，还是在会计准则制定者与银行界及其监管机构，都引起了激烈的争论。
The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate.
公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点。
Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.
公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点。
Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.
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