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.
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。
Accounting rules require that investments are held at "fair value" -the price at which they can be sold to a third party in an orderly transaction.
会计准则规定,在一个有序交易下,投资人以“公允价值”的价格出售给第三方。
Accounting rules require that investments are held at "fair value" -the price at which they can be sold to a third party in an orderly transaction.
会计准则规定,在一个有序交易下,投资人以“公允价值”的价格出售给第三方。
应用推荐