The present author holds that this is the historical retrogression of the application of fair value. Given the possibility that enterprises might take advantage of reclassification to manipulate the profits,we should treat this modification in a cautious manner.
“金融工具的重分类修订”部分跟踪了IASB对重分类规定的最新修订,以实例分析了此修订对上市公司财务报表的影响,认为这是公允价值应用的历史倒退,考虑到企业可能滥用重分类操纵利润,提出我国应谨慎对待国际会计准则的这一修订。
参考来源 - 公允价值在金融工具中的运用：进展与启示·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
Such is the size of present-day book collections that the costs of reclassification can not be contemplated.
今天，图书馆的藏书规模过于庞大，重新分类的费用几乎无法估计。
Reclassification to R&D work flow process, on the basis of which, frame optimization and technical enhancement is studied.
对开发设计作业流程重新进行了阶段划分，并在此基础上实施了作业过程结构优化和成本技术改善。
Besides reclassification of weak form efficient market, the text carries on empirical research about efficiency of our securities market.
本文的重点除了对弱势有效进行分类之外，还基于新建立的分析体系对我国证券市场效率进行了实证研究。
应用推荐