财务报表的列报与披露。
企业财务报表要素及其确认与计量；财务报表的列报与披露。
Elements of financial statement of business enterprises and its recognition and measurement;
性质或功能类似的项目，其所属类别具有重要性的，应当按其类别在财务报表中单独列报。
For items with similar nature or function, if the category in which they fall is of importance, they must be presented separately in the financial statements.
充分披露原则是指公司的财务报表应列报足够多的信息，以使外界能够据此对公司作出合理的判断。
The adequate disclosure principle holds that a company's financial statements should report enough information for outsiders to make knowledgeable decision about the company.
如果为了达到预定的成果或结果，通过对信息的选择和列报，使财务报表影响了决策或判断，那么，财务报表就不是中立的了。
Financial statements are not neutral if, by the selection or presentation of information, they influence the making of a decision or judgement in order to achieving a predetermined result or outcome.
各个列报前期财务报表中受影响的项目名称和更正金额。?。
The names of the affected items and the corrected amounts in the financial statements for all prior periods presented.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
第六条性质或功能不同的项目，应当在财务报表中单独列报，但不具有重要性的项目除外。
Article 6 Items with different nature or function shall be separately presented in financial statements, excluding those of no importance.
第六条性质或功能不同的项目，应当在财务报表中单独列报，但不具有重要性的项目除外。
Article 6 Items with different nature or function shall be separately presented in financial statements, excluding those of no importance.
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