制定合理有效的金融监管标准，完善会计准则、资本充足要求等各类监督制度。

We should introduce reasonable and effective financial regulatory standards and improve oversight mechanisms in such areas as accounting standards and capital adequacy requirements.

youdao

一些国家的会计准则不符合标准，信息披露可能不够充分，非洲等一些市场的规模可能太小。

Accounting standards in some countries aren't up to par, disclosure can be less robust, and the size of some markets in Africa and elsewhere can be small.

youdao

财务会计准则委员会（FASB）是一个私人组织，由证券交易委员会选定，负责制定美国公司的会计标准。

The Financial Accounting Standards Board (FASB) is a private organization selected by the Security and Exchange Commission to develop accounting standards for U.S. corporations.

youdao

But they're not allowed to just do it their own way; they have to do it according to standards, so the GAAP accounting is standardized.

但这代表随心所欲,必须要根据标准,国际公认会计准则就是一种标准

耶鲁公开课 - 金融市场课程节选