The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate.

因此，公允价值的运用无论是在会计理论界与实务界，还是在会计准则制定者与银行界及其监管机构，都引起了激烈的争论。

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3 years accounting or auditing experience in a firm of professional accountants and auditors, or a commercial firm, or a banking institution.

在专业会计及核数师楼、商业机构或银行有3年会计或核数工作经验。

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And as the bloggers at Naked Capitalism point out, the Basel committee focused on setting capital levels but did not address liquidity standards or accounting, two other crucial issues facing the banking industry.

FORBES: New Capital Rules Not Much of a Stretch for US Banks