After a bruising encounter with Congress, America's Financial Accounting Standards Board (FASB) rushed through rule changes.

在与国会的一场激烈交锋之后，美国财务会计准则委员会（FASB） 匆匆修改了准则。

In the US, they have the Generally Accepted Accounting Principles (GAAP), promoted by the Financial Accounting Standards Board (FASB).

在美国，他们拥有由财务会计准则委员会 (FASB) 推广的公认会计原则 (GAAP)。

" Accountancy is full of such estimates, " says Steve Cooper, former board member of the International Accounting Standards Board, who now writes the Footnotes Analyst, a blog.

“会计学中充满了这样的估计，”国际会计准则委员会前董事会成员史蒂夫库珀说，他现在撰写博客脚注分析师。