[經(jīng)濟(jì)學(xué)]會(huì)計(jì)學(xué)第1章1節(jié)-資料下載頁(yè)
2025-01-14 23:57本頁(yè)面
【正文】 financial instruments – * 金融資產(chǎn)轉(zhuǎn)移 Transfer of financial assets – * 套期保值 Hedging 2021/11/10 32 新企業(yè)會(huì)計(jì)準(zhǔn)則的基本情況 Accounting Standards for Business Enterprises 特殊行業(yè)業(yè)務(wù) – * 生物資產(chǎn) Biological assets – * 企業(yè)年金基金 Enterprise annuity fund – 原保險(xiǎn)合同 Direct insurance contracts – 再保險(xiǎn)合同 Reinsurance contracts – * 石油天然氣開(kāi)采 Extraction of petroleum and natural gas 2021/11/10 33 ? 報(bào)表調(diào)整業(yè)務(wù) – * 會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正 Changes in accounting policies and estimates and correction of errors – 資產(chǎn)負(fù)債表日后事項(xiàng) Events occurring after the balance sheet date 2021/11/10 34 報(bào)表編制和披露業(yè)務(wù) – * 財(cái)務(wù)報(bào)表列報(bào) Presentation of financial statements – * 現(xiàn)金流量表 Cash flow statements – 中期財(cái)務(wù)報(bào)告 Interim financial reporting – * 合并財(cái)務(wù)報(bào)表 Consolidated financial statements – * 每股收益 Earnings per share – * 分部報(bào)告 Segment reporting – 關(guān)聯(lián)方披露 Related party disclosure – * 金融工具列報(bào) Presentation of financial instruments 2021/11/10 35 新舊準(zhǔn)則使用銜接 – * 首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則 First time adoption of Accounting Standards for Business Enterprises
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