"The core issue of concern is the complete failure to deal with actualdebt levels" in the heavily indebted countries, said Constantin Gurdgiev, a finance lecturer at Trinity College in Dublin.
都柏林三一学院的财务讲师康斯坦丁说，“关注的核心问题是实际债务水平处理的彻底失败。”
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Although the two boards are close with respect to accounting principles, they diverge on actual rules regarding how to recognise bad debt and book changes in the fair value of loans.
In the case which the amounts payable in the future is more than the carrying amount of the debt restructured, the FASB regulates it as the debt restructuring and measures it with actual rates.