终止确认 meaning in English
derecognise
derecognition
Examples
- Derecognise a financial instrument
终止确认某一金融工具 - The expression " to stop recognizing " shall refer to a financial asset or financial liability to be written off from the account and balance sheet of the enterprise
终止确认，是指将金融资产或金融负债从企业的账户和资产负债表内予以转销。 - In this process , if the transfer is accounted for as a sale and the spe is unconsolidated by the sponsor , the sponsor can get the off - balance sheet treatment
在这个过程中，发起人要达到表外融资的目的，首先要使资产转让符合销售确认的条件，在报表中终止确认这项资产；其次要确保特殊目的实体不被纳入合并报表的范围。 - Chapter 3 discusses foreign currency option recognition in financial statement and recognition substance of foreign currency option , and presents the standards of both initial recognition and derecognition of foreign currency option
第3章，讨论了外汇期权的确认问题，包括外汇期权的表内确认、确认内容及外汇期权的初始确认和终止确认的标准。 - If the hedged item is an asset within the re - pricing period , it shall be presented as a separate item under the assets item ( presenting behind the financial assets ) of the balance sheet , and shall be written off after the termination of recognition
（二）被套期项目在重新定价期间内是负债的，在资产负债表中负债项下单列项目反映（列在金融负债后） ，待终止确认时转销。