aEnable and intangible asset management function of asset allocation system 使能和无形资产财产分派系统的管理功能[translate] aCYLINDER CLAMP PAD 圆筒钳位垫[translate] amin flat 分钟平[translate] aWujin Candy Machinery Factory 武晋糖果机械工厂[translate] ...
such as the financial asset being held and then traded to take advantage of changes in fair value, then the test is failed and the financial asset reverts to the default classification
such as the financial asset being held and then traded to take advantage of changes in fair value, then the test is failed and the financial asset reverts to the default classification
1. Financial assets at fair value through profit or loss (FVTPL) This is the normal default classification for financial assets and will apply to all financial assets unless they are designated to be measured and accounted for in any other way. This classification includes any financial ass...
financial asset or liability held for trading 待交易金融资产或负债 financial asset or financial liability at fair value through surplus or deficit 以公允价值计量且其变动计入盈余或赤字的金融资产或金融负债 outstanding financial assets 未决金融资产 monetary financial assets and financial liabilities ...
IFRS 9 effectively incorporates an impairment review for financial assets that are measured at fair value, as any fall in fair value is taken to profit or loss or other comprehensive income for the year, depending upon the classification of the financial asset (see earlier). For financial assets...
For financial instruments that are not measured at fair value through profit or loss, the amount shall include transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability。 2)Subsequent measurement of financial assets...
other financialassetscarried at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the presentvalue ofestimated future cash flows, discounted atthefinancial asset’soriginal effective interest rate (i.e. the effective interest rate computed at in...
英文-中文字典 以公允价值计量且其变动计入盈余或赤字的金融资产或金融负债 UN term 显示算法生成的翻译 将“financial asset or financial liability at fair value through surplus or deficit"自动翻译成 中文 金融资产或金融负债通过 ⁇ 余或赤字按公允价值计算 ...