The International Accounting Standards Board announced it would review its standard on related-party disclosures, known as IAS 24, which aims to illuminate companies' links with other businesses.
该理事会宣布，将重新审核“关联方信息披露”的相关规定，即国际会计准则第24号(IAS 24)。这一规定旨在明确公司与其它企业之间的关系。
The equivalent of China Gaap is item 24. IAS deals with the recognition and measurement of financial instruments including derivatives.
与之对应的中国会计准则为24条，它涉及的是包括衍生工具在内的金融工具的确认和计量。
应用推荐