And if a debt shouldn't be recorded at cost, how should it be recorded?
如果一笔债务不是根据其成本来记录,那么又该如何记录这笔债务呢?
2
Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.
根据这些银行和经纪公司采用的新会计准则,一些债务是根据市场价计算的,而不是按照历史成本计入。
3
Intangible assets include land use rights and patents, and are initially recorded at actual cost.