公允价值计量是否导致金融危机。
Is Fair Value Accounting responsible for the Financial Crisis?
因此,我们必须先将人力资源价值计量出来。
Therefore, the value of human resources must be measured firstly.
人力资源价值计量是人力资源会计的重点和难点。
The measurement of the value of human resources is the key and important point of human resources accounting.
第五,提出完善我国以公允价值计量商誉的相关措施。
Fifth, proposes consummates about goodwill measurement based on fair value in our country.
本文围绕企业整体人力资源价值计量模型展开研究和探讨。
This paper researches and discusses on the enterprise's whole human resources value measure models.
分析了人力资源的价值构成和人力资源价值计量的会计目标。
Analysis of the value of human resources and human resources constitute a value measurement of accounting objectives.
本文从分析面值与现值的关系出发,揭示了负债公允价值计量的实质。
This paper starts from analyzing the relationship between current value and par value, and promulgates essence of fair value measurements of liability.
提出了通过采用模糊数学理论解决人力资源价值计量中模糊性的观点。
Through the use of fuzzy mathematics theory to solve the value of measuring human resources point of fuzzy.
企业价值计量中如果忽略人力资本的价值,则可能导致企业价值低估。
Ignoring the value of the human capital, the value of the corporation should be underestimated.
高校人力资源不同于一般的人力资源,其人力资源价值计量具有特殊性。
The human resources in universities are different from the other human resources because of its particular calculation of value.
合并资产负债表中被合并方的各项资产、负债,应当按其账面价值计量。
In the consolidated balance sheet, the assets and liabilities of the combined party shall be measured pursuant to their carrying amount.
很难评判以公允价值计量的资产比例是否会下降,但看起来很可能会是这样。
It is hard to judge whether the overall proportion of assets held at fair value will fall, but it seems highly likely.
在资产计价究竟是价值还是价格的问题上,价值计量与价格反映并不矛盾。
Whether asset evaluation is a measure of value or price is not so important because there is no contradiction between asset value measurement and price reflection.
公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性的热点和难点问题。
Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.
在金融危机的情况下,公允价值计量的基础丧失,公允价值计量的可靠性值得冷静思考。
In the case of the financial crisis, the loss of fair value measurement basis, the reliability of fair value measurement is worth serious consideration.
由股票增值权产生的职工薪酬以本公司承担的负债的公允价值计量,并在等待期内费用化。
Compensation under the share appreciation right is measured based on the fair value of the liability incurred and is expensed over the vesting period.
人力资本价值计量应以产出法为主导方法,并体现团队计量、分层计量、动态计量的要求。
Measurement of human capital value should mainly use "output" method and meet the demands of group measurement, gradation measurement and adjustment measurement.
随着会计计量方法由历史成本计量向公允价值计量的转变,对负债公允价值的评估尤为重要。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
以权益结算的股份支付换取职工提供服务的,应当以授予职工权益工具的公允价值计量。 。
Thee equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.
实践中,寿险公司有近40%的资产以公允价值计量,而负债实际上主要仍以账面价值计量。
In practice, nearly 40% of life insurance companies' assets are at fair value measurement, but the liability is still accounted at face value.
分析了高校人力资源价值计量的影响因素、遵循的原则和人力资源价值计量时应注意的问题。
Also this essay points out the factors affecting this measurement and its principle as well as the problems with using it.
FASB已经发布“公允价值计量”准则,IASB也在积极制定单独“公允价值计量”准则。
FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards.
通过对企业价值计量传统方法的思考,提出对企业价值的计量应该考虑企业中的人力资本价值。
Based on the traditional theory, the thesis bring forward that evaluating the corporation value shall take into account the value of human capital.
而采用公允价值计量,由于能够提供现行和未来经济环境变化对企业资源的影响,逐渐受到青睐。
Whereas, because the change of current and future economic environment influencing on enterprise resources can be provided, fair value measurement gradually receives good graces.
公允价值计量是一个公认的世界性财务报告难题,“定义”和“计量级次”是该难题的症结所在。
Fair value measurements has long been regarded as a tough issue in world-wide financial reporting, of which definition and measurement hierarchy is considered as sticking points.
文章最后进一步分析公允价值计量在实际运用中尚存在的问题,以及完善公允价值计量应采取的相关对策。
The last part in paper focuses on some problems which exist in the practical operations, and discusses the countermeasures for improving fair value measurement.
本文就人力资本价值计量问题引出一种新型投入产出模型——描述人力资本价值生产过程的投入产出模型。
This paper discusses the model of estimation of the Human Capital′s Value, using the method of input-output model to describe the process of the yield of the Human Capital.
本文就人力资本价值计量问题引出一种新型投入产出模型——描述人力资本价值生产过程的投入产出模型。
This paper discusses the model of estimation of the Human Capital′s Value, using the method of input-output model to describe the process of the yield of the Human Capital.
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