At the same time, it shall recognize the liability formed by its continuous involvement according to the aggregate option exercise price and the time value.
同时,按照该期权的行权价格与时间价值之和,确认继续涉入形成的负债。
In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.
在随后的会计期间,企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。
Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset.
自国际会计准则第37号发布后,遵守国际标准的公司可以很好地解决如何识别和计量负债和资产相关的问题。
Only by the comprehension of product defect legal system can we recognize and understand the whole product liability system.
只有对产品缺陷制度有了深入的认识和理解,才能够对整体的产品责任制度加以认识和深化。
If it does not waive its control over the financial asset, it shall, within the extent of its continuous involvement in the transferred financial asset and recognize the relevant liability.
未放弃对该金融资产控制的,应当按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
If it does not waive its control over the financial asset, it shall, within the extent of its continuous involvement in the transferred financial asset and recognize the relevant liability.
未放弃对该金融资产控制的,应当按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
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