1975年3月,FASB发布了SFAS5《或有事项的会计处理》(Accounting for Contingencies),规定当或有损失满足以下两个条件时,予以确认:1、财务报告 公布前的可利用信息表明,在财务报告编制日一项资产已减值或一项负...
双语例句
1
For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises no. 13 - Contingencies shall apply.