尽管美国财务会计标准委员会允许直接法和间接法这两种方法，但是它倾向于直接法。

Although the FASB permits both the indirect and the direct methods, it prefers the direct method.

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由财务会计标准委员会制定的，被广泛接受的一系列的规则，惯例，标准及报告财务信息的程序。

A widely accepted set of rules, conventions, standards, and procedures for reporting financial information, as established by the financial Accounting standards Board.

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然而，美国财务会计标准委员会，在廿国集团会面时公布的决定却很难与此相协调，该决定给予银行股价资产时更多的灵活性。

Hard to square that, however, with the decision of America's Financial Accounting Standards Board, announced as the G20 met, to give Banks more flexibility in valuing assets.

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