The IASB reforms will allow more flexibility in determining which bank assets must be marked to market and which can be valued according to so-called amortised cost accounting, which smooths out market volatility.

  • iasb的改革将会在决定哪种银行资产必须以市价计值、哪种资产可以根据平滑市场波动性的所谓的摊余成本会计制度进行计值上提供更大的灵活性。

  • 互联网摘选 2025-01-19 23:52:02

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