This paper starts from analyzing the relationship between current value and par value, and promulgates essence of fair value measurements of liability.
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。
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.
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。
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.
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。
In February 2006, China's Ministry of Finance released a new system of accounting standards, which incorporates fair value measurements to a certain extent and to a certain degree.
我国财政部于2006年2月发布了新会计准则体系，也在一定范围内和一定程度上引入了公允价值计量。
Mean while, China in the absence of a separate "Enterprise Accounting Standards No. x x -Fair Value Measurements" case, actually, "in advance to" have the "advanced" fair value auditing standards.
尤为值得关注的是：我国在缺乏单独的公允价值会计准则的情况下，却提前发布了“先进的”公允价值审计准则。
This paper, from the theoretical issues of fair value, analyzes the connotation and relationship between other measurements attributes of fair value.
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.
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。
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