帐面价值法与公允价值法相比，存在诸多局限性，应加以改进。
The method of book value exists limitation comparing with the meth.
而由于这样的会计处理不影响利润表，因而在计量上可采用公允价值法，以更科学地反映其价值。
Since this accounting processing does not influence the profit form, the public value method can be adopted in the measurement. This method will more scientifically reflect the value.
在经理人股票期权被确认为权益的前提下，本文得出了公允价值法是股票期权的最佳计量方法，授予日是股票期权最佳计量日的结论。
In the condition that ESO is recognized as equity, we can draw a conclusion that fair value is the best way for stock option measurement, and the "grant date" is the optimal measurement date.
公允价值计量下的“真实与公允”原则具有新的内涵，因而，层次披露法是公允价值报告观的一个重要实现路径。
The "true and fair" principle has received new connotation under fair value measurement, thus the multi-level disclosure method is an important way to realize the concept of fair value report.
债务法以现行成本或公允价值为计量属性，税率变动立即调整赋予递延税款未来意义，发生转回整个期间配比性更好，更具相关性。
When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.
债务法以现行成本或公允价值为计量属性，税率变动立即调整赋予递延税款未来意义，发生转回整个期间配比性更好，更具相关性。
When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.
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