第四章，公允价值计量研究。
本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。
After tracking the recent research on the calculation of fair value by IASB and FASB, this paper analyzes the key issues in this aspect.
新的《企业会计准则》发布后，公允价值的有效、公允计量一直是学界研究的重要课题。
Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied.
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.
本文旨在通过对几家上市券商的财务报表分析，研究公允价值计量对券商财务报表的影响。
In this paper, I chose several securities traders' balance sheet and profit statement in order to find out how fair value influences the financial report.
本文旨在通过对几家上市券商的财务报表分析，研究公允价值计量对券商财务报表的影响。
In this paper, I chose several securities traders' balance sheet and profit statement in order to find out how fair value influences the financial report.
应用推荐