The procedures above describe the balance sheet approach to estimating and recording credit losses. 以上步骤介绍了资产负债表法对信用损失的预估和记录。
An Analysis on Financial Risk of Listed Commercial Banks in China: Based on Contingent Claim Balance Sheet Approach 基于或有权益资产负债表的中国上市商业银行风险分析
Market Value of Balance Sheet Day: An Approach to Accounting Truthfulness 报表日价格:会计真实的实现途径
However, this paper, form an accounting perspective, analyzes the underlying theory on balance sheet liability approach of accounting for income taxes, the temporary differences and recognizing, measuring, reporting of deferred tax according to requirement of International Financial Reporting Standards No. 本文从会计角度,按国际财务报告准则第12号要求的资产负债表债务法,具体分析其理论基础、暂时性差异和递延税款的确认、计量与报告。
Balance sheet approach of fiscal risk is the link of fiscal risk management to the government accounting. 财政风险的资产负债表管理是将财政风险和政府会计联系在一起的纽带。