But as a result of asset securitization’s particularity, enable it not to have toother properties, this causes the difference between securization asset and other properties related to accountants confirmed, accountant measures, the information discloses and consolidation of accounting report.
但是由于证券化资产的特殊性,使它有别于其他资产,这就使得证券化资产在会计上不同于其他资产的会计确认、会计计量、信息披露及会计报表合并问题。
参考来源 - 资产证券化会计研究·2,447,543篇论文数据，部分数据来源于NoteExpress
在国际经营中，跨国公司母、子公司的财务报表合并将产生会计风险。
Accounting exposures will arise along with the combination of financial statement between parent company and its subsidiary.
而在报表合并中应如何进行外币报表折算仍是国际会计争论的热点问题。
In the statement, it is still a hot question in international accounting on how to make foreign currency transformarion.
使用此表单可提供不同项目的状态更新。然后可将这些报表合并到单独的报表中。
Use this form to provide an update on the status of various projects. These reports can then be combined into a single report.
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