English translation for "notes of financial statement"
|
- 会计报表附注
Related Translations:
- Example Sentences:
| 1. | Notes of financial statement
会计报表附注新译湾翻译 | | 2. | The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity , which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso , the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved . which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information . part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
笔者提出经理人股票期权的会计确认应依据经理人股票期权这一事物的经济实质，将其归属于一种特殊的所有者权益科目? ? “经理人股票期权”科目，从而将原有的所有者权益重新细分类别并进行价值分配；而经理人股票期权的会计计量则因其同时具有金融衍生工具的性质，宜采用公允价值法，结合经理人股票期权的初始确认和终止确认进行初始计量和终止计量；关于经理人股票期权的信息披露问题，笔者认为由会计确认和会计计量解决了经理人股票期权的表内确认问题后，应着重在表外披露采用何种会计政策对经理人股票期权进行确认和计量，并披露相应的非财务信息，包括经理人股票期权计划的主要内容等，以利于报表使用者获得有效的决策信息。 |
- Similar Words：
- "notes insidious" English translation, "notes issued for cash" English translation, "notes issued under repurchase agreement" English translation, "notes messages and notices" English translation, "notes of a native son" English translation, "notes of meeting" English translation, "notes of pre-meeting" English translation, "notes of the month" English translation, "notes of the week" English translation, "notes on a scandal" English translation
|
|
|
