...布第5项会计准则更新（Accounting Standards Update， 简称ASU）《以公允价值计量负债》（Measuring Liabilities at Fair Value）指出，当同类负债 的活跃市场报价信息不可获得时，报告主体应当如何考虑该负债或其对应资产转让受限 制的因素【10】。
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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.
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.
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