...The following deserve special mention: (i) the introduction and application of the fair value measurements, particularly by non-financial companies; (ii) accounting for financial instruments also in relation to fair value; (iii) accounting for and reporting on finance leases in financial statements; (iv) business combinations; (v) accounting for government grants; and (vi) segment reporting 值得特别提一下的是:(一) 提出和适用公平价值衡量的概念,特别是非金融机构对这种概念的适用;(二) 也按照公平价值概念进行金融证券核算工作;(三) 财务...

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