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.
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。
In 2006, Ministry of Finance modified the enterprise accounting standards, and the application and measurement of fair value became a highlight in the modification.
2006年，财政部对企业会计准则进行了修订，公允价值的运用、计量成为此次修改中的一大亮点。
Then it expounds how to transfer value to price, accounting use fair value as a measurement attribute and the meanings of fair value.
接着又从经济学的角度对价值转化为价格、会计学引入公允价值作为计量属性以及公允价值的涵义进行了阐述。
With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39.
随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。
Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied.
新的《企业会计准则》发布后，公允价值的有效、公允计量一直是学界研究的重要课题。
Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.
资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。
Fair value measurement for financial accounting to bring new ideas, it brings to the information users more relevant content, but people need people to be properly understood.
公允价值计量为财务会计带来新意，它给信息使用者带来了更相关的内容，但需要人们人们予以正确的理解。
Chinese Accounting Standards has been introduced fair value measurement since 1997. We have experienced three stages of advocating, avoidance and re-introduction.
我国会计准则自1997年引入公允价值计量后，经历了提倡、回避和重新引用三个阶段。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。
The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.
新会计准则中引入了公允价值的计量属性，使投资收益核算方法有所改变，但没有改变投资收益的数额。
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.
随着我国《企业会计准则(2006)》的颁布与实施，公允价值计量属性又一次成为人们关注的焦点。
How to provide a reliable measurement for fair value remains an urgent issue for fair value accounting.
如何能够可靠地对公允价值进行计量，成为公允价值会计问题中急需解决的一个问题。
On the issue of accounting confirmation, the paper tends to adopt Continuing Involvement Approach. And as to measurement attribute, the paper proposes regarding fair value as distribution standard.
在会计计量属性的选择上，本文建议应该引入公允价值作为未被终止确认和被终止确认的两部分基础资产账面价值的分配标准；
Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.
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。
Therefore, the selection schemes of the accounting measurement attribute of fruit tree asset are historical cost and fair value.
因此，果树资产的会计计量属性有历史成本和公允价值两个选择方案。
To this end, the fair value measurement and the relevance of the economic crisis has become the focus of debate between the accounting profession.
为此，公允价值计量与经济危机的相关性便成为会计界争论的焦点。
New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform.
新会计准则广泛采用了公允价值计量属性，充分体现了我国会计准则与国际会计准则接轨的趋势。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.
《2006企业会计准则》中关于“公允价值”的规定是我国会计计量中对会计计量属性有了新的选择。
The last is accounting measurement should adopt fair value attribute.
采用公允价值进行会计计量。
Problems and obstructions which come into being endlessly make the measurement of fair value become one of the hottest questions of the modern financial accounting.
同时，层出不穷的问题和阻力使公允价值计量成为当今各国会计学术界和实务界讨论的热点问题。
Among the many issues concerning the application of fair value accounting, the issue as to measurement is under the most heated debate.
在与公允价值会计相关的诸多问题当中，争议最大的是公允价值的计量。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.
我国于2006年颁布新企业会计准则，并广泛引入公允价值。
In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.
我国于2006年颁布新企业会计准则，并广泛引入公允价值。
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