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2013-05-23 12:21
求翻译：By US accounting standards, capital leases are disclosed on the balance sheet as assets and operating lease payments are expensed on the income statement (ASC 840). Under IFRS, Carrefour follows a different criteria when classifying leases in two categories: operating or finance (our version of capital). The IASB relea是什么意思？ 待解决
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- 离问题结束还有
By US accounting standards, capital leases are disclosed on the balance sheet as assets and operating lease payments are expensed on the income statement (ASC 840). Under IFRS, Carrefour follows a different criteria when classifying leases in two categories: operating or finance (our version of capital). The IASB relea
问题补充： |
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