IASB已经启动制定程序,更深入地考量金融负债的分类和计量,希望能在2010年发布最终定稿的金融负债会计准则。
The IASB has begun the process of giving further consideration to the classification and measurement of financial liabilities and it expects to issue final requirements during 2010.
银行、保险公司和非银行金融机构的各项负债有特殊性的,按照其性质分类分项列示。
The specific liabilities of Banks, insurance companies and nonbank financial institutions, if any, shall be grouped and itemized according to their specific nature.
银行、保险公司和非银行金融机构的各项负债有特殊性的,按照其性质分类分项列示。
The specific liabilities of Banks, insurance companies and nonbank financial institutions, if any, shall be grouped and itemized according to their specific nature.
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