金融工具的公允价值变动计入当期损益，不但增加了我国上市公司收益的波动性，整体而言对净利润影响也举足轻重；
The fair value of financial instruments included in current changes in the profit and loss, not only makes up the profits for listed companies but also has a decisive impact on the net profit;
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.
该金融工具公允价值变动区间内，各种用于确定公允价值估计数的概率能够合理地确定。
Where, within the range of variation of the said financial instrument, the various probabilities adopted to determine the estimate of the fair values thereof can be reasonably determined.
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.
20世纪80年代以后，金融工具的广泛采用推动了公允价值的研究与应用。
After 80s of 20 century, the development of financial instruments has pushed forward the research and application of fair value.
第五十二条金融工具不存在活跃市场的，企业应当采用估值技术确定其公允价值。
Article 52where there is no active market for a financial instrument, the enterprise concerned shall adopt value appraisal techniques to determine its fair value.
第五十二条金融工具不存在活跃市场的，企业应当采用估值技术确定其公允价值。
Article 52where there is no active market for a financial instrument, the enterprise concerned shall adopt value appraisal techniques to determine its fair value.
应用推荐