explanation,account- a statement that makes something comprehensible by describing the relevant structure or operation or circumstances etc.; "the explanation was very simple"; "I expected a brief account" 2. accounting nounaccountancy,auditing,book-keepingallegations of theft and false accounting ...
AND IAS EFFECTIVE DATES AND TRANSITIONAL PROVISIONS LIST OF SINGAPORE ACCOUNTING STANDARDS AND INTERPRETATIONS: Singapore Accounting Standards Interpretations of Singapore Accounting Standards 30 31 33 33 35 CHANGES TO SINGAPORE ACCOUNTING STANDARDS AND INTERPRETATIONS Effective for financial periods commencing ...
Financial Accounting Standards: Explanation and Analysis (Book)Burns, Thomas JSilhan, Peter A
(b) an explanation of the objective of the method used and of limitations that may result in the information not fully reflecting the fair value of the assets and liabilities involved.如果一个实体编制反映风险变量(如利率和汇率)之间相互依存关系的敏感性分析,例如风险价值,并利用这种敏感性分析来管理...
The title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in the assessment of segment performance and resource allocation decisions. If a public entity only has one reportable segment, all the required disclosures in this ASU...
some major differences between the two standards emerged. For example, ASC 842 continued to distinguish between finance and operating leases and both are now recognized on the balance sheet. Alternatively,IFRS 16removed the operating lease classification and requires that all lessee leases be treated ...
Introduction to AccountingTransactions and Accounting Equation Need and importance of accounting Accounting as a business language Bookkeeping versus accounting Branches of accounting View more Definition and explanation of a business transaction Features of a business transaction ...
正确答案:A 7 判断 The state ent of financial position is a list of all the assets owned and all the liabilities owed by a business for one period. A. B. 正确答案:A 8 判断 A director’s ain ai should be to check financial state ent. 严禁转载 Toyzz 2/49 原创力 Toyzz A. B...
Subsequently, other nations'leaseaccountingstandards ( including IAS ) were based on the approach. 随后, 各国租赁会计准则 ( 包括国际会计准则 ) 基本沿用了这一理论依据. 期刊摘选 Accountingand banking have changed dramatically in the light of recent developments in computers. ...
3.Although Repo 105 appears to have been in line with Americanaccountingstandards, its effect was to deceive. 尽管“回购105”似乎符合美国的会计准则,它产生的实际效果是具有欺骗性的。 英文解释 n. 1.a convincing explanation that reveals basic causes ...