Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.
根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。
Historical cost is a more reliable accounting measure for assets than is market value.
相对于市场价格，历史成本是一种更可靠的会计计量标准。
The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by deflation.
通货紧缩使得传统会计的币值不变假设和历史计价原则受到前所未有的冲击。
Studies on accounting measurement attributes have a very early start, but most of them focused on the historical cost.
对于会计计量属性的研究很早就开始了，但是主要集中在历史成本计量属性上。
Traditioanal accounting, with stability of money value as its base and historical cost as its principle, has been challenged by price changes.
以币值稳定为基础，历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。
Therefore, the selection schemes of the accounting measurement attribute of fruit tree asset are historical cost and 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。
Based on historical cost accounting, financial instruments can not be embodied in financial reports.
按照历史成本会计，金融工具在报告无法中进行反映。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by inflation.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
然而在由历史成本、公允价值共同混合计量的会计模式下，公允价值信息的披露方式成为了一个重要不足。
The present domestic study on this mainly focuses on the selection and comparison of accounting measurement under the framework of historical cost.
纲后海外研讨从要集中反在历史败本法框架上的石油地然气资产计量方式的挑选及比拟。
The present domestic study on this mainly focuses on the selection and comparison of accounting measurement under the framework of historical cost.
纲后海外研讨从要集中反在历史败本法框架上的石油地然气资产计量方式的挑选及比拟。
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