作业帮英语翻译The costs of contracts indexed to own shares which meet
来源：学生作业帮 编辑：拍题作业网作业帮 分类：英语作业 时间：2024/05/07 01:19:03
英语翻译
The costs of contracts indexed to own shares which meet all of the applicable criteria for equity classification as outlined in Emerging Issues Task No.00-19,Accounting for Derivative Finan¬cial Instruments Indexed to,and Potentially Settled in,a Compa¬ny’s Own Stock,are classified in shareholder’s equity.The Group applies settlement date accounting to such instruments.
The costs of contracts indexed to own shares which meet all of the applicable criteria for equity classification as outlined in Emerging Issues Task No.00-19,Accounting for Derivative Finan¬cial Instruments Indexed to,and Potentially Settled in,a Compa¬ny’s Own Stock,are classified in shareholder’s equity.The Group applies settlement date accounting to such instruments.
与自有股份有关的合同费用,如果符合“新产生问题专项处理规定”第0019号《指向或可能进入公司自有股份的衍生金融工具的会计处理》所列的权益分类要求,均归为“股东权益”.该集团对此类金融工具的会计处理采用交割日记帐法.
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