
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號公告還為撤消承認(rèn)、分類、利息、罰金、過渡時期的會計、披露和過渡提供了指導(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,美國財務(wù)會計準(zhǔn)則委員會和國際會計準(zhǔn)則理事會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。