It is also more principles-based, granting auditors greater room to use judgment.

国际财务报表准则更基于原理，赋予审计员更大的空间做判断。

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These results should be of interest to U. S. policymakers as they continue to contemplate a shift to more principles-based accounting standards (e. g. , IFRS).

研究结论对美国政策制定者是有益的，他们将继续思考更多地向规则导向会计准则转换。

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The move comes amid growing concern in the US that New York is losing out to emerging financial centres in Asia and to London, with its lighter-touch, principles-based regulatory regime.

保尔森发表此次讲话之际，美国国内对纽约地位的担忧正日渐加剧：随着亚洲新兴金融中心的崛起，以及伦敦的监管体系更为温和且基于原则，人们担心纽约正逐渐失去优势。

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The U.S.-based National Democratic Institute says aspects of the election "were in accordance with democratic principles."

VOA: standard.2009.08.22

The principles-based regulation he calls for allows flexibility for both industries and regulators.

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It is also more principles-based, granting auditors greater room to use judgment.

ECONOMIST: Accounting standards: Closing the GAAP | The

Bernanke punted, saying that the central bank will issue a "principles-based" report in April to make sure any problems identified don't occur again.

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