Since convertible bonds belong to one of the multi property financial instruments, there are so many opinions about its position in the field of accounting treatment.

可转换公司债券是一种具有多重属性的金融工具，因而关于可转换债券在会计处理上的定位也存在多样化看法。

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The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference.

交易性金融资产与可供出售金融资产的会计处理有类似之处，但也有不同。

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Accounting treatment and financial statement disclosure of the information would directly affect the quality of financial statements.

财务会计报告的处理方法和提供信息披露的多少将直接影响到财务会计报告的质量。

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Now, as the Financial Accounting Standards Board again debates the treatment of options, the calculations behind their accounting are under attack.

FORBES: AIG Chokes On Options Remedy

The change of accounting treatment for options pushed their financial impact to the profit line of the company.

FORBES: Bring Back Stock Options And Million Dollar Secretaries

While this is a standard accounting treatment, people who follow our company may not be fully aware of how it impacts our financial reporting.

FORBES: Google Says Analysts' Estimates Might Not Tell Fourth-Quarter Earnings Story