联邦会计总署（一个不分党别的国会机构）的Susan Irving说，过去的教训是“没有任何进程变化能够推动一个本不存在的协议。”
The lesson, says Susan Irving of the Government Accountability Office, a non-partisan arm of Congress, is that “no process change can force agreement where one does not exist.
这两个人将担负起将国际会计准则理事会的准则和美国相关准则相结合起来的任务，而目前这一进程的已经丧失了推动力。
The pair will take up the project of convergence between the IASB’s standards and those of America, a process which has lost momentum.
评价并分析中国会计披露适应新经济环境的进程。
To evaluate and analyze the process of adapting the accounting disclosure in China to the new economic environment.
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