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英语翻译会计类英语 不要直接机译 Sale of real estate:Unlike U.S.GAAP,IFRS do

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英语翻译
会计类英语 不要直接机译
Sale of real estate:Unlike U.S.GAAP,IFRS does not contain detailed
rules or strict provisions around continuing involvement in accounting
for sales of real estate.In fact,IFRS does not draw a significant
difference between a sale of real estate and a sale of other assets
– both follow the concept of transfer of risks and rewards for sale
recognition.IFRS provides only limited guidance relating to the sale
of real estate.
英语翻译会计类英语 不要直接机译 Sale of real estate:Unlike U.S.GAAP,IFRS do
地产销售:
与美国通用会计准则(U.S.GAAP)所不同的是,国际财务报告准则(IFRS)在地产销售的会计核算中未采纳有关后续涉入法(Continuing involvement)的明细条款或硬性规定 ..IFRS未对房地产出售与其他资产出售作出严格区分:二者皆以“风险收益的转移”判定销售的发生.IFRS仅为地产销售做出了有限的指导.