The amount ofprofit is determined by the measurement of the amounts of revenue and expenses, gains and losses directly recognised in profit or loss in the currentperiod.
利润金额取决于收入和费用、直接计入当期利润的利得和损失金额的计量。
2
Transactions or events occurred which lead to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the currentperiod.
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the currentperiodprofit and loss of debt restructuring income.