The Staff of the U.S.Securities and Exchange Commission.Report and recommendations pursuant to section 401(c) of the Sarbanes-Oxley act of 2002 on arrangements with off-balance sheet implications,special purpose entities,and transparency of filings by iss
The Staff of the U.S.Securities and Exchange Commission.Report and recommendations pursuant to section 401(c) of the Sarbanes-Oxley act of 2002 on arrangements with off-balance sheet implications,special purpose entities,and transparency of filings by iss
根据美国的会计规定,可以根据目前市场状况和对未来的市场预期,将这些与能源有关的合同及衍生工具预计在未来期间实现的收益作为本期收益入账.