... classification of assets 资产分类 classification of liabilities 负债分类 classification of stockholders, equity 股东产权分类 ...
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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.
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。
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