The Economist 经济学人 经济学家 中文版 – blog.ecocn.org
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The Economist 经济学人 经济学家 中文版 – blog.ecocn.org
标准制定者离职 赫兹的离任,遗留下一个与国际标准融合的计划,该国际标准由国际会计准则理事会(IASB)制定,被美国外的大多数国家采用。而IASB的主席,大卫·特维迪爵士(右图)也将在2011年6月离职。尽管大卫爵士和赫兹即将双双离职,大型会计公司以及客户仍希望标准的融合能成为继任者的首要任务(原定2011年中期的最后期限就无所谓了)。 计划中最具争议的问题是如何报告金融资产:以公允市价还是摊余成本...
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