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.

youdao

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.

youdao

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.

youdao