英语翻译The costs of contracts indexed to own shares which meet all of the applicable criteria for equity classification as outlined in Emerging Issues Task No.00-19,Accounting for Derivative Finan¬cial Instruments Indexed to,and Potentially
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英语翻译
The costs of contracts indexed to own shares which meet all of the applicable criteria for equity classification as outlined in Emerging Issues Task No.00-19,Accounting for Derivative Finan¬cial Instruments Indexed to,and Potentially Settled in,a Compa¬ny’s Own Stock,are classified in shareholder’s equity.The Group applies settlement date accounting to such instruments.
与自有股份有关的合同费用,如果符合“新产生问题专项处理规定”第0019号《指向或可能进入公司自有股份的衍生金融工具的会计处理》所列的权益分类要求,均归为“股东权益”.该集团对此类金融工具的会计处理采用交割日记帐法.
该合同的费用挂钩,自己的股票满足所有适用的标准,公平的分类中概述的新问题特别工作组00-19号,会计衍生金融工具政务人工收录,并可能解决的,一个参照香港特别行政区大街'自己的股票,被归类于股东权益。该集团适用的会计结算日期等文书。...
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该合同的费用挂钩,自己的股票满足所有适用的标准,公平的分类中概述的新问题特别工作组00-19号,会计衍生金融工具政务人工收录,并可能解决的,一个参照香港特别行政区大街'自己的股票,被归类于股东权益。该集团适用的会计结算日期等文书。
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