The Negative Influence of the New Accounting rules.
新会计规则的负面影响。
Not by accident did strict new accounting rules follow the unmasking of fraud at Enron and WorldCom.
在安然公司（Enron）和世通公司（WorldCom）的欺诈行为披露之后就产生了新的严苛的会计规则，这绝非偶然。
BofA had carried the CCB stake in its books at cost but has to "mark it to market" under new accounting rules.
此前的会计处理中，美国银行所持的建行股权以成本计价，而根据新的会计准则，必须“按市场价衡量”。
Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.
根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。
The opportunity for companies to benefit in this way only recently emerged, thanks to new accounting rules that allow companies to apply market prices to their own liabilities.
公司用这种方式获利的机会只是最近才出现的，原因是新会计准则允许企业对其债务采用市场价计算。
Companies around the world will have to change the way acquisition costs are handled under new accounting rules - a move that will hit profits and could damp the urge for mergers.
根据新的会计规定，全球企业将不得不修改对并购成本的会计处理方法，此举将影响公司利润，同时可能打击企业的并购愿望。
If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.
如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性，那么不用相同的原则对待会计问题似乎就说不过去了。
Fans of the new rules argue that mark-to-market accounting forced Banks into a vicious spiral of forced sales and more losses.
新规则的支持者说紧盯市价的会计处理将迫使银行进入贱卖和承受更多损失的恶性循环之中。
NEW YORK - (Dow Jones) - Banks that need to boost a form of regulatory capital are getting some help from a recent change in accounting rules.
纽约-(道琼斯)-需要大幅提高一种法定资本的银行收益于最近的会计新规。
The owners all had the same need to understand international accounting rules. Accountants in Ghana and other countries are adopting a new system of financial reporting.
所有商家均具有相同的需求，即理解国际会计准则。加纳和其它国家的会计目前在采用一种新的财务报表制度。
New regulations and accounting rules have made securitisation less appealing.
新的监管和会计准则也使得“证券化”更加不受人欢迎。
Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U. S SEC.
目标导向会计准则是美国SEC提出的一种有别于规则基础与纯原则基础的新的准则模式。
Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U. S SEC.
目标导向会计准则是美国SEC提出的一种有别于规则基础与纯原则基础的新的准则模式。
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