公允价值计量是否导致金融危机。
Is Fair Value Accounting responsible for the Financial Crisis?
第四章，公允价值计量研究。
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.
这为我国新准则中引入公允价值计量的合理性提供了经验证据。
The results also provide empirical evidence for the use of fair value in the new Accounting Standards of China.
采用公允价值计量必然要求注册会计师对企业实施公允价值审计。
The wide-use of the fair value required the use of the fair-value auditing.
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.
第三十条企业初始确认金融资产或金融负债，应当按照公允价值计量。
Article 30 the financial assets and financial liabilities initially recognized by an enterprise shall be measured at their fair values.
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.
公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性的热点和难点问题。
Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.
公允价值计量框架集，可以用来测量公允价值的资产，它披露公允价值的措施的细节。
Fair value measurement sets a framework that can be used to for measuring fair value of assets and it discloses details of the fair value measures.
在金融危机的情况下，公允价值计量的基础丧失，公允价值计量的可靠性值得冷静思考。
In the case of the financial crisis, the loss of fair value measurement basis, the reliability of fair value measurement is worth serious consideration.
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.
我国会计准则自1997年引入公允价值计量后，经历了提倡、回避和重新引用三个阶段。
Chinese Accounting Standards has been introduced fair value measurement since 1997. We have experienced three stages of advocating, avoidance and re-introduction.
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.
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.
在公允价值计量下，其影响最直接最明显的会计科目是交易性金融资产和可供出售金融资产。
Under the principle of fair value , the paper finds that trading of financial assets and for the sale of financial assets are influenced in the most direct and explicit way.
实践中，寿险公司有近40%的资产以公允价值计量，而负债实际上主要仍以账面价值计量。
In practice, nearly 40% of life insurance companies' assets are at fair value measurement, but the liability is still accounted at face value.
为保持信息质量的有用性，各准则制定机构都把以公允价值计量所有衍生金融工具作为目标。
To ensure high-quality information, standard-making institutions all around the world try to measure all the derivatives by fair value.
“公允价值计量方式”存在多年，突然在世界经济危机爆发后招致一片批评和要求变更之声。
"Fair value approach" in existence for many years, the sudden crisis in the world economy after the outbreak of criticism and demands incurred by a voice of change.
FASB已经发布“公允价值计量”准则，IASB也在积极制定单独“公允价值计量”准则。
FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards.
公允价值的定义，和计量公允价值的理论框架一起，势当强化公允价值计量的一贯性和可比性。
A single definition of fair value, together with a framework for measuring fair value, should result in increased consistency and comparability in fair value measurements.
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.
同时，层出不穷的问题和阻力使公允价值计量成为当今各国会计学术界和实务界讨论的热点问题。
Problems and obstructions which come into being endlessly make the measurement of fair value become one of the hottest questions of the modern financial accounting.
公允价值计量是一个公认的世界性财务报告难题，“定义”和“计量级次”是该难题的症结所在。
Fair value measurements has long been regarded as a tough issue in world-wide financial reporting, of which definition and measurement hierarchy is considered as sticking points.
合并中取得的无形资产，其公允价值能够可靠地计量的，应当单独确认为无形资产并按照公允价值计量。
For any intangible asset acquired in a combination, if its fair value can be measured reliably, it shall be separately recognized as an intangible asset and shall measured at its fair value.
随着我国《企业会计准则(2006)》的颁布与实施，公允价值计量属性又一次成为人们关注的焦点。
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.
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.
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.
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