Nevertheless, under conventional accounting principles, the characteristics of the off-balance-sheet won't enable financial statements to adequately reflect the real-term information of the economy.

  • 然而在传统会计原则之架构下,衍生性金融商品的资产负债表外(off-balance-sheet)特性,使得财务报表无法充份反映其经济实质的相关信息。

  • 互联网摘选 2025-01-20 13:09:47

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