企业应调整财务报表已确认数额来反映资产负债表日后非调整事项。
A. An enterprise should not adjust the amounts recognized in its financial statements to reflect non-adjusting events after the balance sheet date.
银行的财务报表可以适当调整以便显示按成本以及按市值估算的资产，因此如果监管者或投资人愿意使用传统的会计方法来形成观点，他们就应当可以。
Banks' financial statements could be modified to show assets at cost as well as fair value, so that if regulators or investors wanted to use traditional accounting to form a view, they could.
如果它只是“可供出售”，就只按市价在财务报表上调整，其损失不必在损益表里加以确认。
If it is only "available for sale" it is marked to market on the balance sheet, but losses are not recognised in the income statement.
应用推荐