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最近的会计公告
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9月结束 |
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9月. 30, 2014
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| 最近的会计公告 |
最近的会计公告
2014年4月, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08: Presentation of 财务报表 (Topic 205) and Property, 植物, and Equipment (Topic 360) - Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU 2014-08 changes the threshold for a disposal to qualify as a discontinued operation and requires new disclosures of both discontinued operations and certain other material disposal transactions that do not meet the revised definition of a discontinued operation. 根据更新后的标准, a disposal of a component or group of components of an entity is required to be reported as discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when the component or group of components of the entity (1) has been disposed of by a sale, (2) has been disposed of other than by sale or (3) is classified as held for sale. The ASU is effective for annual and interim periods beginning after December 15, 2014, 然而, 允许提前收养. The Company early adopted this ASU on a prospective basis beginning with the second quarter of 2014. The adoption did not have a material impact on the Company’s consolidated financial statements.
2014年5月，FASB发布了ASU No. 2014-09, 客户合同收入, which supersedes the revenue recognition requirements in Topic 605, 收入确认，以及大多数特定行业的指导. The core principle of the new standard is for the recognition of revenue to depict the transfer of goods or services to customers in amounts that reflect the payment to which the company expects to be entitled in exchange for those goods or services. The new standard will also result in enhanced revenue disclosures, provide guidance for transactions that were not previously addressed comprehensively and improve guidance for multiple-element arrangements. The ASU is effective for annual periods beginning after December 15, 2016, 以及这些年间的过渡时期, using either a full or a modified retrospective application approach. The Company is in the process of evaluating the impact on its consolidated financial statements.
2014年8月，FASB发布了ASU No. 2014-15, "Presentation of 财务报表 - Going Concern (Subtopic 205-40)." The new guidance addresses management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and in certain circumstances to provide related footnote disclosures. The standard is effective for the annual period ending after December 15, 2016年以及此后的年度和中期. 允许提前收养. The Company does not believe that the adoption of this guidance will have a material impact on its consolidated financial statements.
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