The temporary provisions play a positive role in standardizing the accounting treatment of goods futures, but there are still some defects in the current treatment method.
暂行规定在规范商品期货业务方面起到了积极的作用，但现行的处理方法还存在一些缺陷。
In the essay, three aspects-recognition, measurement and disclosure-of stock option accounting treatment are theoretically discussed with normative research method.
本文以规范研究方法从理论上对股票期权的会计处理的三个方面即确认、计量以及披露进行深入探讨。
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
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