Both FASB and GASB came under fire -- FASB for its stock option plan which Congress blasted and GASB for its proposal to move governments to accrual accounting which is delayed.

• 与此同时，FASB和GASB的日子也不好过，FASB所支持的股票期权计划，在国会讨论中遭遇重创；GASB赞成对政府部门会计引入权责发生制的提议，但此一提议却被搁置。