虽然这两个委员会在会计准则方面联系非常密切，他们在关于如何辨别坏账和贷款的公证价格的预订更改的实际操作产生分歧。
Although the two boards are close with respect to accounting principles, they diverge on actual rules regarding how to recognise bad debt and book changes in the fair value of loans.
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.
同时，剥离银行不良贷款方案已经搁浅，在一定程度上是由于会计准则变动使银行能更灵活地估价资产。
Meanwhile, a public-private scheme to take troubled loans off Banks' books has stalled, partly because of accounting-rule changes that give the Banks more leeway in valuing their assets.
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.
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.
本准则不涉及的贷款承诺，适用《企业会计准则第13号——或有事项》。
For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises no. 13 - Contingencies shall apply.
按揭证券公司奉行审慎的购买准则，确保按揭贷款组合的资产质素达到最高水平。
The HKMC operates prudent purchasing criteria, with the aim of ensuring that its portfolio remains of the highest asset quality.
此外，在公认会计准则财务报表的信息往往导致不必要的问题和分析贷款人或其他外部投资者。
In addition, the information in the GAAP financial statements often leads to questions and unnecessary analysis by lenders or other outside investors.
AndrewCuomo希望金融自助办公室和贷款提供者能够遵循一系列规则，大学贷款行为准则。
Andrew Cuomo wants financial aid offices and lenders to follow a set of rules, a College Loan Code of Conduct.
在由次级抵押贷款引发的金融危机中，公允价值准则化的运用受到了严峻的挑战，甚至面临被停用的威胁。
In the financial crisis caused by subprime mortgage crisis, the exertion of standardized fair value encountered tough challenge, even faced the threat of the disabled.
在由次级抵押贷款引发的金融危机中，公允价值准则化的运用受到了严峻的挑战，甚至面临被停用的威胁。
In the financial crisis caused by subprime mortgage crisis, the exertion of standardized fair value encountered tough challenge, even faced the threat of the disabled.
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