论文部分内容阅读
香港会计师公会于１９９９年４月颁布了第２４号会计准则《投资证券的会计处理》（以下简称“第２４号会计准则”）。笔者在此对该准则作以下简介。一、准则的主要要求该准则要求企业将所投资的证券划分为“持有至期满日”和“非持有至期满日”两类。企业只能将那些本身已有明
In April 1999, the Hong Kong Institute of Certified Public Accountants promulgated Accounting Standard No. 24 Accounting for Investment Securities (Accounting Standard No.24). I hereby make the following introduction to this guideline. First, the guidelines of the main requirements The guidelines require enterprises to invest in securities classified as “held to maturity date” and “non-held to maturity date” in two categories. Enterprises can only those who are already clear