合成分析法 meaning in Chinese
analysis by synthesis method
Examples
- Financial - components approach focuses on control and differentiates derecognition of transferred asset from recognition of new financial instruments arising from securitization . it is preferable to the traditional mode , but the inconsistencies and inevitable quantities identification also exists in the approach . comparing to this , continuing involvement approach which focuses on " no continuing involvement " and allows the transfer accounted for as part - sale will delimitate that limitations
美国现行的金融合成分析法将“控制权转移”作为销售确认的判断标准，并且将转让资产的终止确认和转让所产生的新的金融工具的确认区分开来，克服了传统会计确认模式的缺陷，但是在具体运用“控制”概念时缺乏内在的一致性，且无法避免“相对数量”的判断。 - After evaluating traditional recognition mode including ris - reward approach , it focuses on the modern recognition and measurement mode : financial - components approach and recently research achievements of iasb : continuing involvement approach . since the risks , rewards and right of control on transferred assets are usually departed from each other , the traditional recognition mode is obviously inapplicable in practice
在评价了资产证券化传统会计确认模式包括风险和报酬分析法的基础上，重点介绍和评价了以美国为代表的现代会计确认和计量模式? ?金融合成分析法和国际会计准则理事会( iasb )的最新研究成果? ?后续涉入法。