With the reform of the shareholding system of China’s commercial banks going deeper,the issues about their announcement of credit accounting information are become more and more complex and important.
随着我国商业银行股份制改造的深入,贷款会计信息披露问题日趋复杂和重要。
参考来源 - 我国商业银行贷款会计信息披露现状及改进·2,447,543篇论文数据,部分数据来源于NoteExpress
虽然这两个委员会在会计准则方面联系非常密切,他们在关于如何辨别坏账和贷款的公证价格的预订更改的实际操作产生分歧。
Although the two boards are close with respect to accounting principles, they diverge on actual rules regarding how to recognise bad debt and book changes in the fair value of loans.
明年,银行将面对新的会计规则和资本需要量,这将进一步限制它们的贷款能力。
And next year, Banks face accounting rule changes and capital requirements that could further restrict their ability to make loans.
就在同一天,美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。
On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
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