n.撤銷承認(rèn)

Interpretation No. 48 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. 第48號(hào)公告還為撤消承認(rèn)、分類、利息、罰金、過(guò)渡時(shí)期的會(huì)計(jì)、披露和過(guò)渡提供了指導(dǎo)。

Projects that form a part of the MoU include but are not limited to consolidations, derecognition, fair value measurements, financial statement presentation, income taxes and leases. 我注意到，美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)和國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)最近敲定他們諒解備忘錄的修訂版本，規(guī)定的最后期限為2011年。