国际财务报表准则更基于原理，赋予审计员更大的空间做判断。
It is also more principles-based, granting auditors greater room to use judgment.
美国监管者的计划是使总部位于美国的跨国公司在2010年自愿转换成国际财务报表准则。
The regulators' plan envisages American-based multinationals switching to the standards voluntarily in 2010.
海外同样也有些担心，例如证交会会在试图干涉国际财务报表准则的同时，从狭义，规范的角度来解读它。
There are worries overseas too, for instance that the SEC will try to interfere with IFRS and interpret it in a narrow, prescriptive way.
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