Reclassification functions重分类功能
reclassification adjustment重分类调整
reclassification detail重行编组
CXEC Reclassification重分类
area reclassification地区重划
attribute reclassification属性再分类
reclassification adjustments重分类调整数;重分类调整
Waveform reclassification波形再分类
tariff reclassification[税收] 重订税则分类
The present author holds that this is the historical retrogression of the application of fair value. Given the possibility that enterprises might take advantage of reclassification to manipulate the profits,we should treat this modification in a cautious manner.
“金融工具的重分类修订”部分跟踪了IASB对重分类规定的最新修订,以实例分析了此修订对上市公司财务报表的影响,认为这是公允价值应用的历史倒退,考虑到企业可能滥用重分类操纵利润,提出我国应谨慎对待国际会计准则的这一修订。
参考来源 - 公允价值在金融工具中的运用：进展与启示