Another form of regulation is accounting regulation.

另一种规范方式是会计准则

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They can present GAAP and then that goes to EDGAR and they can also present it any other way they like.

要么按照国际公认会计准则并录入EDGAR,要么以他们偏爱的其他方式披露信息

耶鲁公开课 - 金融市场课程节选