...表; 2后续再计量(Subsequent Remeasurement),即改变账簿上已记 录的以前所确认项目的货币数量; 3终止确认(Derecognition),将一个 已确认项目从财务报表上剔除。 即凡是进入财务报表的项目与金额必须 通过确认这一重要筛选关口的检验。
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... 必须承认 It must be admitted that 撤销承认 derecognition ; derecognize 自已承认 by one's own admission ...
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Derecognition of an emergency route 紧急进路取消确认
Derecognition approach 终止确认法
derecognition criteria 终止确认标准
This article also through to ponder existing lease accounting, considering accounting world should use“the right of use law”to capitalize the significant operating lease; Accounting recognition of transfer property attaches the condition is a practice utilization of derecognition.
本文还通过对现有租赁会计的思考,提出应采用“使用权观”将重大经营租赁进行资本化,并结合资产终止确认标准对附条件转让资产的会计处理进行探讨。
参考来源 - 表外融资表内化会计处理相关问题研究·2,447,543篇论文数据,部分数据来源于NoteExpress
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