If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.

如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性，那么不用相同的原则对待会计问题似乎就说不过去了。

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For the rest, he says, the benefits of switching from America's generally accepted accounting principles are minimal and will not justify the costs.

他说，至于其他的，从美国公认会计原则得到的好处是级微的，而且资产得不到证明。

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Although the two boards are close with respect to accounting principles, they diverge on actual rules regarding how to recognise bad debt and book changes in the fair value of loans.

虽然这两个委员会在会计准则方面联系非常密切，他们在关于如何辨别坏账和贷款的公证价格的预订更改的实际操作产生分歧。

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To the guardians of accounting principles, the best cure for wanton stock-options grants, which made billions of dollars for insiders before the market came crashing down, is to expense them.

FORBES: Options vigilantes

America had insisted that any global agreement would have to follow its own accounting principles, but in the wake of Enron and myriad other accounting scandals it was forced to soften its attitude to European practices.

ECONOMIST: A loss of confidence

At the same time, the profession is trying to hammer out a better system of producing accounting principles.

FORBES: Why Everybody's Jumping On The Accountants These Days