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。
Fair value has been widely introduced since 2006 Corporation Accounting Standard.
在与公允价值会计相关的诸多问题当中，争议最大的是公允价值的计量。
Among the many issues concerning the application of fair value accounting, the issue as to measurement is under the most heated debate.
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.
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.
通过分析，得出我国股份支付准则应该进一步明确股票期权公允价值的计量方法，包括模型的选择和相关参数的确定；
Then conclusions are acquired: measurement of stock option ought to be further expatiated in stock payment standard, including choice of model and establishment of corresponding parameters;
笔者的结论为：对经理人股票期权应采用公允价值的计量属性，具体而言，就是采用期权定价模型来计量经理人股票期权。
The conclusion is that ESO should be measured by fair value. To be specific, ESO should be measured by stock option pricing model.
很难评判以公允价值计量的资产比例是否会下降，但看起来很可能会是这样。
It is hard to judge whether the overall proportion of assets held at fair value will fall, but it seems highly likely.
而采用公允价值计量，由于能够提供现行和未来经济环境变化对企业资源的影响，逐渐受到青睐。
Whereas, because the change of current and future economic environment influencing on enterprise resources can be provided, fair value measurement gradually receives good graces.
本文从分析面值与现值的关系出发，揭示了负债公允价值计量的实质。
This paper starts from analyzing the relationship between current value and par value, and promulgates essence of fair value measurements of liability.
文章最后进一步分析公允价值计量在实际运用中尚存在的问题，以及完善公允价值计量应采取的相关对策。
The last part in paper focuses on some problems which exist in the practical operations, and discusses the countermeasures for improving fair value measurement.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。
Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.
继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
换入资产或换出资产的公允价值能够可靠地计量。
The fair value of the assets received or surrendered can be measured reliably.
每一项可辨认资产和负债以其收购日的公允价值进行计量。
Each identifiable asset and liability is measured at its acquisition-date fair value.
本文从公允价值与内部控制的理论基础入手，分析了公允价值计量的难点，阐明了公允价值对控制环境、风险评估、控制活动等方面的影响。
The paper starts the study with the fundamental theory, analyzes the difficult points of FVM , and it's impact on internal control environment, risk control, control activities, etc.
《2006企业会计准则》中关于“公允价值”的规定是我国会计计量中对会计计量属性有了新的选择。
The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.
第五，提出完善我国以公允价值计量商誉的相关措施。
Fifth, proposes consummates about goodwill measurement based on fair value in our country.
已采用公允价值模式计量的投资性房地产，不得从公允价值模式转为成本模式。
For an investment real estate that has been measured through the fair value pattern, the pattern of its measurement shall not be changed from the fair value pattern to the cost method.
2006年，财政部对企业会计准则进行了修订，公允价值的运用、计量成为此次修改中的一大亮点。
In 2006, Ministry of Finance modified the enterprise accounting standards, and the application and measurement of fair value became a highlight in the modification.
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.
接着又从经济学的角度对价值转化为价格、会计学引入公允价值作为计量属性以及公允价值的涵义进行了阐述。
Then it expounds how to transfer value to price, accounting use fair value as a measurement attribute and the meanings of fair value.
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。
With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39.
以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。 。
Thee equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.
以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。 。
Thee equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.
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