UC知道帮忙翻译一下吧，期待高手
来源：百度知道 编辑：UC知道 时间：2024/05/10 07:40:46
Compound Values and Revenue Recognition
The value of a financial instrument may, in some cases, be coupled with an intangible value. For example, a servicing asset can be considered to reflect two values: a financial instrument that is similar to an interest-only strip and an intangible value reflecting the contractual right to perform services over time in exchange for a fee. The current accounting framework often requires different accounting and disclosure treatments for financial and nonfinancial components. However, the accounting literature offers little guidance on when these assets should be separated and how to determine the separate valuations. This lack of guidance may in some cases result in questionable or inappropriate practices, such as including projected income from cross-marketing activities in the valuation of financial instruments. Additional guidance to address these issues is warranted.
Also, consideration must be given to revenue-recognition issu
The value of a financial instrument may, in some cases, be coupled with an intangible value. For example, a servicing asset can be considered to reflect two values: a financial instrument that is similar to an interest-only strip and an intangible value reflecting the contractual right to perform services over time in exchange for a fee. The current accounting framework often requires different accounting and disclosure treatments for financial and nonfinancial components. However, the accounting literature offers little guidance on when these assets should be separated and how to determine the separate valuations. This lack of guidance may in some cases result in questionable or inappropriate practices, such as including projected income from cross-marketing activities in the valuation of financial instruments. Additional guidance to address these issues is warranted.
Also, consideration must be given to revenue-recognition issu
复合价值和收入确认的价值，金融工具可能在某些情况下，必须加上无形价值。例如，一个提供服务的资产可以被视为以反映两个值：金融工具，类似的利益，只有地带和无形价值反映了合同权利履行服务随着时间的推移，以换取一定的费用。目前的会计框架往往需要不同的会计处理和披露的财务和非金融部分。然而，会计文献提供一些指导时，这些资产应该分开，如何确定不同的估价。这种缺乏指导在某些情况下可能导致怀疑或不恰当的做法，如包括预计收入从交叉营销活动，在估价的金融工具。额外的指导来解决这些问题是有道理的。
此外，必须考虑到收入确认问题，公允价值的制度。我们必须确保，不劳而获的收入是不承认了前面，因为它是由某些不适当的高科技公司不久前。披露
公允价值反映点估计和本身并不导致透明的财务报表。更多的披露是必要的，使这意味着这些公允价值的估计。财务会计准则委员会的建议采取的第一步加强披露公允价值的可靠性有关公允价值的估计。我认为，其他类型的披露，应考虑向用户提供的财务报表有更好的了解相对可靠的公允价值估计数。这些披露可以包括关键驱动力影响的估价，公平值范围的估计，和信心的水平。
另一个重要的考虑涉及披露公允价值变动金额。例如，公允价值变动的证券投资组合可能出现的变动利率，外币利率，信贷质量，以及购买和销售的产品组合。用户理解公允价值的估计，我认为，他们必须得到充分的披露什么因素引起的公允价值变动。
现在还没时间。做个记号。
噗...好深奥！！