Response to the FASB discussion memorandum `Recognition and Measurement of Financial Instruments'.
回应FASB讨论备忘录中关于金融工具确认与计量的若干问题，涉及无条件应收应付款的计量、历史成本与现行成本计量基础，以及金融远期合约的资产与负债计量。
Abstract Responds to issues in the Financial Accounting Standards Board discussion memorandum `Recognition and Measurement of Financial Instruments.' Measurement of unconditional receivables and payables obtained other than in exchange for cash; Measurement based on historical cost and current process; Measurement of assets and liabilities; Financial forward contracts.