Competitive Disadvantage and Mark-To-Market Accounting.
评论了美国会计准则与外国会计实务不同带来的竞争劣势，并讨论了美国金融机构采用按市值计价会计的必要性，涉及银行监管机构和美国财政部的观点。
Abstract Opinion. Comments on the competitive disadvantages of United States accounting standards that differ from foreign accounting practices and on the need for mark-to-market accounting for American financial institutions. Bank regulators' reactions to mark-to-market accounting; Securities and Exchange Commission's response to regulators; View of the United States Treasury.