The paper concludes that for these three jurisdictions, “the costs involved in meeting the new standards have exceeded...identifiable short- to medium-term benefits.”

该报告对这三个建立新制度的国家做出的总结是“为了达到新标准所需要的开支已然超过了可预见的短中期收益”。

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Thee acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation.

购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。

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Therefore, reforms should center on ensuring that market risks become more readily identifiable, and that the costs of future mishaps are more fairly shared among borrowers, investors and governments.

CNN: FIXING THE WORLD