允许公司利用自身债务的下降提高利润的想法在当初会计准则的制订者对此进行讨论时就曾引起过争议。

The idea of allowing companies to profit from falls in their own liabilities proved controversial when accounting rule makers debated the idea.

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另外，新准则将不再可能对预期源自持有风险资产的利润立刻记帐。

In addition it will no longer be possible to book at once the profit expected from holding risky assets.

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按照国际财务报告准则，工行上半年实现税后利润648.8亿元，同比增长56.75%，成为上半年全球盈利最多的银行。

ICBC's earnings make it the world's most profitable bank.

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