concentration 求段翻译 AcSEC mentions two details to guide application of the criteria.In applying the materiality criterion,companies should consider the materiality of the possible change in estimate,not the materiality of the amount reported f

concentration 求段翻译 AcSEC mentions two details to guide application of the criteria.In applying the materiality criterion,companies should consider the materiality of the possible change in estimate,not the materiality of the amount reported f
concentration
求段翻译
AcSEC mentions two details to guide application of the criteria.In applying the materiality criterion,companies should consider the materiality of the possible change in estimate,not the materiality of the amount reported for the item on the financial statements.What matters is the significance of the possible change.Second,if an entity employs some risk-reduction techniques,such as hedging or insurance purchases,to reduce the risk in a particular situation,disclosure of the uncertainty is then encouraged but not required.
The review required by SOP 94-6 is different in nature than the review required by the recent SFAS No.121,Accounting for Impairments of Long-Lived Assets.SFAS No.121 requires entities to review their long-lived assets for possible impairment that may exist at year end.Entities will be looking for impairments that have already occurred.SOP 94-6 requires an evaluation that is more forward looking.Entities will have to decide whether it is reasonably possible that changes in estimates will occur in the next year.Moreover,SFAS No.121 applies only to assets.SOP 94-6 has a wider application:It applies to any financial statement element that involves an estimate.

concentration 求段翻译 AcSEC mentions two details to guide application of the criteria.In applying the materiality criterion,companies should consider the materiality of the possible change in estimate,not the materiality of the amount reported f
AcSEC 对该准则的运用提及了两点.在运用重要性准则时,公司必须考虑预测数可能有所变动的重要性,而不是财务报表上报告金额的重要性.关键因素是可能变动的重要性.其次,如果一个主体运用了一些降低风险的技术,如套期保值或保险购买,来降低特定情况下的风险,那么,鼓励披露该项不确定性,但这种披露并非必需.
SOP 94-6 对于长期资产损失的会计处理与最近出台的SFAS 第121号文件有本质区别.SFAS 第121号文件要求主体在每个年度末对长期资产可能发生的损失进行测试,主体就会因此而查找已经发生的长期资产损失.而SOP 94-6 则要求进行一个预测性的评估.主体就必须要合理预测下一年度可能发生的变化.而且,SFAS 第121号文件只运用于资产.SOP 94-6运用更广,它适用于任何一项涉及预测的财务报表项目.
concentration我想要结合上下文来考虑,有可能指资产重组中资产整合,也有可能与合并等有关系.要具体情况具体对待.