与之平行他们还想清理损益表，以便将资产与负债的价值变动同再发生的收入与成本清晰的区分开来。
In parallel they want to clean up the income statement, so that changes in the value of assets or liabilities are separated clearly from recurring revenues and costs.
在一个即将发表的议案中，交易性资产以及可供出售资产应该以公允价值记录在损益表上。
Under a yet-to-be-released proposal, assets to be traded or held for sale would be booked at fair value in profit-and-loss statements.
该类价值变动源于某类特定风险，且将影响企业的损益。
Such changes in value are attributable to a particular risk and could affect profit or loss.
随着公允价值等计量属性应用范围的不断扩大，资产持有损益的确认、计量和披露规范的研究逐渐受到重视。
With the expanding application of fair value measurement attributes, recognition, measurement and disclosure of assets holding gains and losses is attracted more attention.
在我们账面价值的计算中，已实现和未实现损益都进行了充分的反映。
Both realized and unrealized gains andlosses are fully reflected in the calculation of our book value.
如果顾客对于学费的价值也更加敏感，那么整体的影响就是学校必须提高损益平衡的最小经济规模。
If customers are becoming more sensitive to value for money and pricing, too, the overall effect is to raise the minimum scale for a school needed simply to break even.
研究发现，公允价值变动损益对上市公司盈利波动的确具有显著影响，并且投资者会对公允价值变动损益带来的公司盈利额外波动要求风险溢价。
The results show that earnings became more volatile under fair value accounting, and investors require risk premium on the extra earnings volatility in which fair value accounting results.
该类价值变动源于某类特定风险，且将影响企业的损益。
Such changes in value are attributable to a particular risk and could affect enterprise' profit or loss.
期权价值是从与期权有相同损益的流通证券组合的价值推演出来的。
Option value is deduced from the value of combination of the negotiable instrument that has the same profit and loss with it.
新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
而反复修订所涉及的核心内容就是债务重组损益的确认以及会计计量属性之一公允价值的使用与否。
And repeatedly amended involved is the core content of the debt restructuring gains or losses, as well as accounting measures identified one of the fair value of the property or use.
金融工具的公允价值变动计入当期损益，不但增加了我国上市公司收益的波动性，整体而言对净利润影响也举足轻重；
The fair value of financial instruments included in current changes in the profit and loss, not only makes up the profits for listed companies but also has a decisive impact on the net profit;
重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。
The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses.
重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。
The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses.
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