翻译(八)

翻译(八) 请求各位高手出手,本人急需译文.

希望不是软件翻译的,要人工翻译的.

The exposure draft on 'Provisional Regulations on Accounting Treatment for Transfer of Financial Assets of Financial Institutions' prescribes the accounting treatment for the transfer of financial assets by financial institutions. The accounting principles followed in the ED are generally consistent with the derecognition provisions of IAS 39, including a continuing involvement approach to derecognition if a financial institution has neither transferred nor retained substantially all the risks and rewards of the ownership of the financial assets.    

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