必须确认和报告的财务报表的基本要素包括资产，负债，权益，收入和支出。历

必须确认和报告的财务报表的基本要素包括资产，负债，权益，收入和支出。历史成本将是购买资产的购置价格，而公允价值是资产的市场价值。非流动资产将按历史成本计价，但金融工具将按市场价格按公认会计原则计价，将使用历史成本法进行会计处理，但根据IFRS，必须使用公允价值法

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结果 (英语) 1: [复制]

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The basic elements of financial statements that must be recognized and reported include assets, liabilities, equity, income and expenses. The historical cost will be the purchase price of the asset, while the fair value is the market value of the asset. Non-current assets will be priced at historical cost, but financial instruments will be priced at market prices in accordance with generally accepted accounting principles, and historical cost method will be used for accounting treatment, but according to IFRS, fair value method must be used

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结果 (英语) 2:[复制]

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The basic elements of the financial statements that must be recognized and reported include Assets, liabilities, equity, income and expenses. The historical cost will be the purchase price of the purchased asset, and the fair value will be the market value of the asset. Non-current assets will be denominated at historical costs, but financial instruments will be pressed at the market price GAAP, which will be accounted for using the historical cost method, but in accordance with IFRS, Fair value methods must be used

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结果 (英语) 3:[复制]

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The basic elements of financial statements that must be recognized and reported include Assets, liabilities, equity, income and expenses. The historical cost will be the purchase price of the asset, while the fair value will be the market value of the asset. Non current assets will be valued at historical cost, but financial instruments According to the market price Generally accepted accounting principles will be used for accounting treatment, but in accordance with IFRS, The fair value method must be used

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