derecognition 中文意思是什麼
derecognition
解釋
不承認-
Financial - components approach focuses on control and differentiates derecognition of transferred asset from recognition of new financial instruments arising from securitization. it is preferable to the traditional mode, but the inconsistencies and inevitable quantities identification also exists in the approach. comparing to this, continuing involvement approach which focuses on " no continuing involvement " and allows the transfer accounted for as part - sale will delimitate that limitations
美國現行的金融合成分析法將「控制權轉移」作為銷售確認的判斷標準，並且將轉讓資產的終止確認和轉讓所產生的新的金融工具的確認區分開來，克服了傳統會計確認模式的缺陷，但是在具體運用「控制」概念時缺乏內在的一致性，且無法避免「相對數量」的判斷。 -
Chapter 3 discusses foreign currency option recognition in financial statement and recognition substance of foreign currency option, and presents the standards of both initial recognition and derecognition of foreign currency option
第3章，討論了外匯期權的確認問題，包括外匯期權的表內確認、確認內容及外匯期權的初始確認和終止確認的標準。 -
The third and fourth parts are the focuses of the paper. the derecognition problem that transferred assets should be accounted for as a sale or as a secured borrowing and 3 related measurement are discussed in the third part
第三部分，主要論述了資產證券化的相關會計確認問題，即發起人將基礎資產轉讓給spe應確認為銷售還是擔保融資，以及由此產生的計量問題。 -
So the derecognition of transferred asset and consolidation of spe is the main problems on securitization accounting which have attracted the attention of sponsors and accounting standard - setters. this paper is focus on the two problems
因此，會計上如何規范被轉讓資產的會計確認問題和spe的合併問題成為資產證券化發起人和會計準則制定者關注的主要問題，也是本文論述的重點問題。
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