His pragmatism means he is focused on attainable goals and he doubts the likelihood of full convergence between US and international accounting rules, even though he supports the long-standing goal.

• 对他来说,实用主义意味着关注可实现的目标。而且,尽管他支持美国会计准则与国际会计准则统一这个长期目标,但他不相信两者能完全统一。