标题: acounting adjustment for RIM [打印本页] 作者: Andreas42 时间: 2011-7-11 19:52 标题: acounting adjustment for RIM
some confusion for bs adjustment for fair value
DTL eliminated and reported as equity-----does it need the DTL to be unreversable?
pension asset and liability should be adjusted to reflect the funded status----could anyone specify?and in which standards?
reserves and allowances should be adjusted------how?
how to deal with R&D expenditure?
how to deal with non recurring item?