纵然可以把顺周期循环的问题留给银行监管者，会计准则的制定者们依旧有很多值得耗费精力的事情。
Even if they leave procyclicality to bank regulators, standard-setters still have a lot on their plates.
台面上，银行家们将他们的麻烦归咎于己身，台面下，他们一直把目标对准他人：会计准则制定者。
IN PUBLIC, bankers have been blaming themselves for their troubles. Behind the scenes, they have been taking aim at someone else: the accounting standard-setters.
到目前为止，“掐死”还停留在和国际准则制定者一起强迫公司表明自己到底采用哪种会计准则的阶段上。
So far, nipping means working with international standard setters to compel companies to disclose exactly what set of rules they are using.
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