n.撤销承认
Interpretation No. 48 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. 第48号公告还为撤消承认、分类、利息、罚金、过渡时期的会计、披露和过渡提供了指导。
Projects that form a part of the MoU include but are not limited to consolidations, derecognition, fair value measurements, financial statement presentation, income taxes and leases. 我注意到，美国财务会计准则委员会和国际会计准则理事会最近敲定他们谅解备忘录的修订版本，规定的最后期限为2011年。
