disclosure of accounting methods 中文意思是什麼
disclosure of accounting methods
解釋
公布會計方法- disclosure : n. 1. 泄露，暴露；（發明等的）公開。2. 揭發；顯示；開誠布公的話。
- of : OF ＝Old French 古法語。
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- methods : （方法）：是指定給對象的函數。在函數被指定給對象之後，該函數就可以被稱為是該對象的方法。
-
By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。 -
Chapter ii introduces the common accounting methods dealing with exchange risk, including procedures and manners of accounting confirmation, measurement, disclosure, it also analyses the special accounting methods of derivative financial instruments reducing exchange risk chapter iii studies methods and strategies of controlling foreign exchange risk. it provides some skills of risk management using case analyses ; chapter iv suggests some management principles and methods for domestic enterprises
第二章外匯風險管理的會計研究探討企業處理外匯風險的一般會計方法，揭示企業對外匯風險進行會計確認、會計計量及信息披露的一般人淪與步驟，並對目前企業規避外匯風險的衍生金融工具的特殊會訓處叫力「淪進付了分析。
分享友人