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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?




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