But the law — the SEC requires that they at least present the standard earnings definitions for all these things Now another — let me just mention off balance sheet accounting.

不过，证交会规定他们至少要披露，各项收益标准定义，另一个内容，表外业务会计核算。

youdao

If the balance sheet liability method is used in the accounting standard of inco...

我国制定所得税会计具体准则时，应使用资产负债表债务法。

youdao

But the law--the SEC requires that they at least present the standard earnings definitions for all these things Now another--let me just mention off balance sheet accounting.

不过,证交会规定他们至少要披露,各项收益标准定义,另一个内容,表外业务会计核算

耶鲁公开课 - 金融市场课程节选

Companies need to stop using a dizzying array of earnings measures, from pro forma and cash to EBIDTA, and focus on a uniform standard that doesn't give a misleading picture of the balance sheet.

CNN: More reform and less hot air