金融资产转移
- 网络transfer of financial assets
金融资产转移
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而我国财政部2006年发布的第23号会计准则《金融资产转移》却基本上采纳了国际会计准则39号的观点。
In 2006 , the Chinese Ministry of Finance issued CAS No.23 - Accounting for the Transfer of Financial Asset , which almost accepted all the views of IAS 39 ( revised in 2004 ) .
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现有非金融资产所有权转移费用处理方式刍议
A meager opinion of the disposal ways in the transfer cost of the existing ownership of non-financial assets
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随着金融工具创新的迅速发展,对金融资产转移的终止确认将变得更为复杂。
The author proposes that terminal confirmation will be more complicated with the rapid development of financial Instruments .