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美国会计准则机构提出激进改革建议（双语）
US banks will have to value more of their assets at market prices under radical proposals unveiled by accounting standard-setters yesterday.
根据昨天披露的会计标准制定者们提出的激进建议，美国各银行将不得不以市场价格来为更多的资产估值。
The proposals would widen a growing divide with rules for non-US banks, which are moving in the opposite direction, delivering a blow to efforts to create a single set of global accounting standards.
该建议将使美国银行业与非美国银行在会计准则上的差别进一步扩大（后者正向相反的方向发展），打击创建一套统一的全球会计标准的努力。
While the proposals, which critics argue will lead to more volatility in bank earnings, are intended to increase the transparency of accounts for investors, they are also expected to trigger a backlash from some in the financial services industry.
批评者辩称，该建议将导致银行盈利出现更大的波动性。虽然建议旨在为投资者提高银行帐目的透明度，但它们也将引发金融服务业一些人士的激烈反对。
Bob Herz, chairman of the US Financial Accounting Standards Board, said he anticipated that the reaction from US retail banks and regulators “will not be very warm”.
美国财务会计准则委员会(FASB)主席鲍勃·赫兹(Bob Herz)表示，他预期美国零售银行和监管机构的反应“将不会很热烈”。
He said the proposals would see US banks adopt more fair value accounting, which requires companies to report financial holdings at current market prices.
他说，建议将使美国各银行更多地采取公允价值入账，要求公司按市价报告金融资产。
This approach was one of the most divisive issues of the crisis, blamed by critics for exacerbating the losses reported by banks during the market turmoil.
这种方法是危机期间争议最大的问题之一，批评人士指责它造成市场动荡时银行报告的亏损更大。
Under the FASB's long-awaited plans, traded financial instruments such as derivatives would be valued at market prices, as they are under proposals from the International Accounting Standards Board for non-US banks.
根据期待已久的FASB计划，衍生品等交易性金融工具的价值将按市场价格入账，这和国际会计准则委员会(IASB)对非美国银行的建议一致。
But in a radical departure from the IASB, the FASB proposes valuing loans or loan-like instruments at a snapshot of market prices.
但与IASB大相径庭的是，FASB建议，贷款和贷款类工具的价值应参照市价进行估值。
The instruments could include some credit card debts, unsecured loans and lending to companies.
这些贷款类工具可包括信用卡债务、无抵押贷款和公司贷款等。
【我要纠错】 责任编辑：vivien
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