经济学

• 终止确认

  This article also through to ponder existing lease accounting, considering accounting world should use“the right of use law”to capitalize the significant operating lease; Accounting recognition of transfer property attaches the condition is a practice utilization of derecognition.

  本文还通过对现有租赁会计的思考,提出应采用“使用权观”将重大经营租赁进行资本化,并结合资产终止确认标准对附条件转让资产的会计处理进行探讨。

法学

• 不承认