Response to IASC Exposure Draft, "Provisions, Contingent Liabilities and Contingent Assets"
评论了国际会计准则委员会在征求意见稿E59中提出的或有负债和或有资产的会计原则和指南，讨论了该草案对资本市场估值的影响以及信息披露的程度。
Abstract Comments on the accounting principles and guidance on contingent liabilities and assets proposed by the International Accounting Standards Committee in its Exposure Draft E59. Overview of the Draft; Implications of the provisions on capital market valuation; Extent of information disclosures under the Draft.