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。
应用推荐