英语翻译2．完善会计准则制度关联方交易的披露应当遵循重要性原则,但由于重要性原则的运用,更多要依靠职业判断,对于披露的内
英语翻译
2．完善会计准则制度
关联方交易的披露应当遵循重要性原则,但由于重要性原则的运用,更多要依靠职业判断,对于披露的内容只是指导性的,因此有些企业对于一些较敏感的关联方交易该披露而不披露.在判断披露标准时,采用复合相对指标来判断关联方交易的重要性比较好.对监管方而言,关联方交易的表外披露优于表内的列报
2．完善会计准则制度
关联方交易的披露应当遵循重要性原则,但由于重要性原则的运用,更多要依靠职业判断,对于披露的内容只是指导性的,因此有些企业对于一些较敏感的关联方交易该披露而不披露.在判断披露标准时,采用复合相对指标来判断关联方交易的重要性比较好.对监管方而言,关联方交易的表外披露优于表内的列报
赞 ruosa 幼苗
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Perfect the accounting standard system
The disclosure of the affiliated party transactions shall follow the principle of importance,but due to the use of the materiality principle,more depends on professional judgment,the content of the guide for disclosure,so some of just some of the sensitive for firms affiliated party transactions the disclosure and not disclosed.In judging disclosure standards,adopting complex opposite index to determine the importance of the affiliated party transactions is better.Concerned,the affiliated party transactions to regulators had better the off-balance-sheet disclosure the presentation of in table
The disclosure of the affiliated party transactions shall follow the principle of importance,but due to the use of the materiality principle,more depends on professional judgment,the content of the guide for disclosure,so some of just some of the sensitive for firms affiliated party transactions the disclosure and not disclosed.In judging disclosure standards,adopting complex opposite index to determine the importance of the affiliated party transactions is better.Concerned,the affiliated party transactions to regulators had better the off-balance-sheet disclosure the presentation of in table
1年前
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