This harmonized environment, particularly in terms of financial reporting and accounting standards, facilitates direct access to a very large base of investors.

这些都是根据财务报表和会计标准而特别制定的，以便直接访问基数较大的投资者。

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The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency.

高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。

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Prepare, examine, and analyse accounting records, financial statements, and other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.

准备，测试以及分析财务记录，财务状态，以及其他财务报告以确保其精确，完整且符合标准。

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The prospects and desirability of convergence between U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) have been much debated, but the SEC has not yet decided whether and how to proceed.

FORBES: U.S. Exceptionalism and Accounting Standards: Investors' Viewpoint

Summary: Although convergence between US generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS) has been the subject of much debate and collaborative effort, it is still unclear when the US Securities and Exchange Commission (SEC) will make a determination about how to proceed, or what its final decision is likely to be.

FORBES: Finance

This data, which is pivotal to decisions around financial investments as risk and return are analyzed, can now be disclosed in a more coherent and efficient matter now that standards are being established as with the GRI (Global Reporting Initiative) and the US launch of the SASB (Sustainability Accounting Standards Board).

FORBES: Sustainable Capitalism....If not now, then when?