The carrying amount of the replaced part is derecognised.
对于被替换的部分,终止确认其账面价值;
The carrying amount of the bonds becomes the book value of the newly issued stock.
债券的维持费用成为重新发行的股票的帐面价值。
The carrying amount of other payables and accruals approximates to its fair value.
其他应付款项及应计费用的帐面值与其公平值相约。
应用推荐