Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
企业应当以权责发生制为基础进行会计确认、计量和报告。
Recognition and measurement of human resources are most urgent problems in human resource accounting.
人力资源的确认和计量是人力资源会计中最需要解决的问题。
The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information.
资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
Current accounting standards takes a rigorous classification of to financial assets, and explicitly defines the recognition and measurement of various financial assets.
现行企业会计准则将金融资产进行了严格的分类，并对各类金融资产的确认、计量进行了明确规定。
The basic characteristic of agriculture is the interrelation of natural reproduction and economic reproduction. That leads to the complexity of accounting recognition, measurement and disclosure.
农业的基本特点是动植物的自然再生产与经济再生产相互交织，正是这一特点导致了对农业活动会计确认、计量和披露的复杂性。
The paper discusses the theory of accounting recognition, measurement and disclosure for asset securitization.
本文探讨了资产证券化的会计确认、计量和披露的有关理论。
We hope to make some Suggestions on intangible assets accounting by making research on intangible assets recognition and measurement.
因此本文希望通过对无形资产确认与计量方面的研究，提出对我国会计法规中无形资产核算部分的改进建议。
The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.
衍生金融工具的产生对会计要素的确认、计量和披露等方面提出了全面的挑战，当然也涉及到会计计量模式。
Recognition and measurement have been two key difficult issues in financial instruments accounting standards setting, and also two foci of the present research.
本文对金融工具会计准则进行了国际比较，上述问题构成这些国际比较的动因。
In the third part is asset impairment accounting practices applied research, from the full process of recognition, measurement, record and disclosure on impairment of assets and leads to the problems.
再次，是资产减值会计的实务应用研究，从确认、计量、记录、披露等方面结合实际深入研究并引出存在的问题。
Therefore, accounting recognition, measurement and disclosure of assets in agricultural enterprises has become a key focus accounting academy and economic field.
农业企业的生物资产会计核算问题已经成为会计学界乃至经济学界的重点关注问题。
In the essay, three aspects-recognition, measurement and disclosure-of stock option accounting treatment are theoretically discussed with normative research method.
本文以规范研究方法从理论上对股票期权的会计处理的三个方面即确认、计量以及披露进行深入探讨。
Goodwill is the accounting summary of the most uncertain assets, as well as the most controversial issues in recognition, measurement, impairment and so on of assets.
摘要商誉是资产中最具不确定性的项目，也是资产中在确认、计量、减值等方面最有争议的问题。
Secondly, the author will discuss the accounting recognition and the accounting measurement of stock index futures exchange and give the suggestion that Finan…
同时还结合实例对股指期货交易的具体会计处理过程进行了分析。
Secondly, the author will discuss the accounting recognition and the accounting measurement of stock index futures exchange and give the suggestion that Finan…
同时还结合实例对股指期货交易的具体会计处理过程进行了分析。
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