条款、条件和会计政策 47.对每一类金融资产、金融负债和权益工具,不论是已确认的还是未确认的,企业应披露: (a)关于金融工具的范围和性质的资料,包括可能影响未来现金流量的金额、时间和确定性的重要条款和条件; (b)采用的会计政策和会计方法,包括运用的确认标准和计量基础。 48.金融工具的合同条款和条件是影响金融工具各方未来现金收支的金额、时间和确定性的重要 Terms, Conditions and Accounting Policies 47. For each type of financial asset, financial liability and equity instrument, whether confirmed or unconfirmed, an entity should disclose: (a) Information on the scope and nature of the financial instrument, including possible Important terms and conditions that affect the amount, timing and certainty of future cash flows; (b) Accounting policies and accounting methods used, including recognition criteria and measurement basis for their application. 48. The contractual terms and conditions of a financial instrument are important for the amount, timing and certainty that affect the future cash receipts and payments of all parties to a financial instrument