" Accountancy is full of such estimates, " says Steve Cooper, former board member of the International Accounting Standards Board, who now writes the Footnotes Analyst, a blog.

“会计学中充满了这样的估计，”国际会计准则委员会前董事会成员史蒂夫库珀说，他现在撰写博客脚注分析师。

This is why accountants worldwide are moving towards International Accounting Standards (IAS) – standards or rules that companies all over the world will, ideally, end up using.

这就是为什么世界各地的会计师都在转向国际会计准则 (IAS)——理想情况下，世界各地的公司最终都会使用的标准或规则。