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一、金融工具会计计量现状(一)会计准则中关于金融工具计量的规定IASC(国际会计准则委员会)颁布的国际会计准则第39号“金融工具:确认和计量”的规定:第六十六条当金融资产和金融
I. Current status of accounting for financial instruments (I) Accounting Standards for Financial Instruments Measurement IASC (IASB) No. 39, “Financial Instruments: Recognition and Measurement” Provisions: Sixty Six as financial assets and finance