But the principle defence of standard-setters is that enhancing financial stability is not the purpose of accounting.
只是标准制定者的原则性辩护在于,提高金融稳定并非会计的真正意图。
2
The accountingprinciple that governs the timing of expense recognition.
配比性原则是控制费用确认时间的会计原则。
3
The foundations of traditional accounting system, such as the definition ofaccounting constituents, historic cost principle and realization principal etc, all face severe challenges from derivatives.