of the life of the relevant assets/liabilities. General ledger accounts, which would always only generate deferred tax assets, are also generally excluded from an aggregate DTL category. Deferred tax liabilities that would otherwise be covered by an exception to the recapture (e.g., deferred tax ...
若不符合标准,则以红色字体显示“不满足定量范围标准(Quantitative scoping criteria not met)”,表明该企业不适用于金额 B 方法; • 标签页 2“定价输入”:通过企业输入更多信息,包括填写税收管辖区、企业前三年(X-3 年至 X-1 年)成本等相关财务信息以及所处行业,填写完成后表格会计算出一个销售回报率百分比...
to recognise the limitations in terms of scalability of such project-based approaches.There are also doubts about the value for money and additionality of interventions that use scarce concessional resources to subsidise private investments.This situation calls for clear criteria to explicitly and ...
3.2.Criteria and metrics for environmental objectives of green bonds for real estate project financing 25 3.3.“Low Carbon Buildings Criteria”of green bonds for real estate project financing 28 3.4.The effectiveness of single and multi-attribute Green Building Rating Systems towards promoting decarbon...
《法国侨报》讯:经济合作与发展组织(Organisation for Economic Cooperation and Development,简称OECD)发展援助委员会(Development Assistance Committee,简称DAC)于1991年提出的五条关于国际发展合作框架下的合作项目的评价标准(Evaluation Criteria),即从以下五个角度作为项目评价切入点:适切性、有效(果)性、有效(率)性、...