neoplasm
发表于 2025-3-30 11:27:25
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使习惯于
发表于 2025-3-30 14:17:41
Foreign currencies,the results of which need to be translated into the currency in which the company reports. Alternatively, it may conduct foreign operations through a foreign enterprise, normally a subsidiary or associated company, which keeps its accounting records in a foreign currency and, in order to prepare con
Pudendal-Nerve
发表于 2025-3-30 17:50:41
Financial instruments,k profile, is perhaps the new factor in business life that poses the most searching challenge to traditional financial reporting practices. The IASC, in its newsletter of December 1996, commented on the issue in these terms:
DOSE
发表于 2025-3-31 00:46:10
Fixed assets and depreciation, are acquired, subsequently depreciated through the profit and loss account over their working lives, and written down if at any time the carrying value is seen not to be fully recoverable. When a fixed asset is sold or scrapped, the difference between the written down value and any proceeds is reco
Alveoli
发表于 2025-3-31 01:54:44
Capitalisation of borrowing costs,uction of an asset should or should not be capitalised. This issue was referred to in company law for the first time in 1981, with the Companies Act 1981 permitting the inclusion of interest in the production cost of an asset.
crescendo
发表于 2025-3-31 09:00:06
Stocks and long-term contracts,balance sheet as stock to be matched against future revenues. This is because the determination of profit for an accounting period requires the matching of costs with related revenues. The cost of unsold or unconsumed stocks will have been incurred in the expectation of future revenue, and when this
Encephalitis
发表于 2025-3-31 10:51:36
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装入胶囊
发表于 2025-3-31 16:52:27
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庄严
发表于 2025-3-31 19:58:32
Leases and hire purchase contracts,m. Through this, the requirement for companies to capitalise assets in their balance sheets (together with the corresponding obligations) in prescribed circumstances was introduced — irrespective of the fact that legal title to those assets vested in another party.
mitten
发表于 2025-4-1 00:04:59
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