以信息观或计量观为基础的财务报告方式在满足可靠性和相关性的程度上存在着差异。
The financial report form from information perspective and from measurement perspective can satisfy the different needs of reliability and relevancy.
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.
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.
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