在2002年头3个月，美国工商界将刮起一场“瘦身旋风”，由于全新会计标准的启用，美国公司的资产总值将缩水1万亿美元。据英国《泰晤士报》2002年1月10日报道，美国财务会计准则委员会（FASB）对公司并购的商誉会计方法进行了重大修改，新标准已于今年1月1日开始实施。新标准要 In the first three months of 2002, the U.S. business community will have a “whiff of downsizing.” With the new accounting standards enabled, the total assets of U.S. companies will have shrunk by about $ 1 trillion. According to the British “Times” January 10, 2002 reported that the US Financial Accounting Standards Board (FASB) mergers and acquisitions of goodwill accounting methods have been substantially modified, the new standard was January 1 this year began. New standard to be