金融工具列報 的英文怎麼說
中文拼音 [jīnrónggōngjùlièbào]
金融工具列報
英文
financial instruments: presentation- 金 : Ⅰ名詞1 (金屬) metals 2 (錢) money 3 (古時金屬制的打擊樂器) ancient metal percussion instrum...
- 融 : Ⅰ動詞1 (融化) melt; thaw 2 (融合; 調和) blend; fuse; be in harmony Ⅱ形容詞[書面語]1 (長遠; ...
- 工 : Ⅰ名詞1 (工人和工人階級) worker; workman; the working class 2 (工作; 生產勞動) work; labour 3 ...
- 列 : Ⅰ動1 (排列) arrange; form a line; line up 2 (安排到某類事物之中) list; enter in a list Ⅱ名詞1...
- 報 : Ⅰ動詞1 (告知; 報告) report; declare; announce 2 (回答) reply; respond; reciprocate 3 (答謝)...
- 金融 : finance; banking金融比率 financial ratios; 金融呆滯 financial stringency; 金融改革 financial refo...
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In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具:披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具:確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響: i香港財務報告準則第3號並無造成任何影響,皆因新準則並不影響本集團。Chapter 3 : comparing and analyzing the chinese and foreign accounting standards in information disclosure. in terms of listed categories in the * accounting reports, author analysis four aspects of accounting reports. they include the accounting reports of partial information, the accounting reports in reflecting the performance of social responsibilities, intangible assets measurement and disclosure and derived information disclosure of financial tool
第三章:中國會計準則與外國會計準則在信息披露方面的比較分析在財務報表的列報方面,筆者主要進行了分部信息的會計報表,反映社會責任履行情況的會計報表,無形資產計量和披露和衍生金融工具信息的披露共四個方面的比較。
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