ASC: Accounting Standards Codification是指美国会计准则汇编,汇总了各时期的财务会计准则和相关解释,可以理解为各个会计准则的topics的细则,一般每个topics有一个专用的三位代码,如常见的ASC 606收入准则(6开头的是收入相关的), ASC 740 Income taxes(详见附注) ASU: Accounting Standards Update类似与每次准则有一些小...
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