... Fair Value Standard 公允价值标准 Fair Value Standard 公允价值标准指的是在邮件营销行业内，被大家广泛认可并接受的行业价值标准。 Green Mail Marketing 绿色邮件营销 ...
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Fair value has been widely introduced since 2006 Corporation Accounting Standard.
2006新的企业会计准则中广泛地引入了公允价值的计量属性。
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。
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；
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