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。

The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.

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2007年1月1日新会计准则开始实施，新会计准则在许多具体准则中直接或间接地运用了公允价值计量属性。

The new accounting principels was executed at Jan. 1,2007. In which the "fair value"are uesd in sevrel principels.

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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。

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.

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