Both FASB and its international counterpart are drafting standards requiring increased disclosure of how fair values are derived and their impact on profits and balance sheets.

两个委员会和国际起草标准要求增加披露如何公平价值产生的影响和利润和资产负债表。

youdao

But rather than condemn their litigation--which just might be making stepladders and lawn mowers slightly safer--I would criticize lawyers for something else entirely, and that is their writing ability. (It's a fair assumption that lawyers are drafting those encyclopedic hazard warnings.) I propose that consumer product companies fire the lawyers who write safety warnings.

FORBES