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.
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.
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.
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.
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.
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.
《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.
公允价值仍是有用的计量属性。
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.
在会计计量属性的选择上，本文建议应该引入公允价值作为未被终止确认和被终止确认的两部分基础资产账面价值的分配标准；
On the issue of accounting confirmation, the paper tends to adopt Continuing Involvement Approach. And as to measurement attribute, the paper proposes regarding fair value as distribution standard.
本文从公允价值的理论问题入手，分析了公允价值的内涵以及公允价值作为一种计量属性与其他计量属性的关系。
This paper, from the theoretical issues of fair value, analyzes the connotation and relationship between other measurements attributes of fair value.
因此，果树资产的会计计量属性有历史成本和公允价值两个选择方案。
Therefore, the selection schemes of the accounting measurement attribute of fruit tree asset are historical cost and fair value.
我国自1997年首次提出公允价值后，人们便纷纷讨论这种新的计量属性在我国是否适用。
Since the fair value was first introduced in China in 1997, people begin to discuss the applicability of this new measurement attribute in our country.
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.
2006年2月我国在新颁布的会计准则中重新将公允价值列为会计计量属性之一，再一次将公允价值的相关问题放在了聚光灯下。
February 2006 China promulgated the new accounting standards, that again fair value as the gauging property in accounting, the fair value of related issues once again become the focus of attention.
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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