The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions, for example, against hostility from special interests.

FASB和 IASB 以往正是这样对抗特殊利益集团的敌意的，例如改进股权和退休金的相关规则。

According to the author, the rule changes of the FASB may result in the diminishing role of management.

笔者认为，FASB规则的变化可能导致管理层的作用减弱。