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金融工具会计研究的最新进展——ＩＡＳＣ／ＣＩＣＡ金融工具指导委员会最新工作进展简介●孙菊生一、引言在金融工具会计问题的研究中，国际会计准则委员会（ＩＡＳＣ）和加拿大特许会计师协会（ＣＩＣＡ）一直是携手并肩，通力合作的。１９８８年６月，ＩＡＳＣ在ＣＩＣ...
Recent Developments in IASC / CICA Financial Instruments Steering Committee ● Sun Junsheng I. INTRODUCTION In the study of financial instruments accounting issues, the International Accounting Standards Board (IASC) and the Institute of Chartered Accountants in Canada (CICA) Has been together hand in hand, work together. June 1988, IASC in CIC ...