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论履行中合约的确认、计量与报告●汤云为谷澍履行中合约(ExecutoryContract)系指当事人已经签订的,但尚未最终完成的合约。从经济学和法学的角度看,履行中合约对企业经营具有重大影响,但会计是否应该以及如何对这种影响加以反映,至今仍是一个悬而...
On Confirmation, Measurement and Reporting of Contracts in Implementation ● Tang Yun’s appointment with Gu Shu Imputation refers to a contract that has been signed by the parties but not yet completed. From an economic and legal point of view, the performance of the contract has a significant impact on business operations, but accounting should and how to reflect this impact, is still a hanging ...