In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.
我国于2006年颁布新企业会计准则,并广泛引入公允价值。
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。
Then it expounds how to transfer value to price, accounting use fair value as a measurement attribute and the meanings of fair value.
接着又从经济学的角度对价值转化为价格、会计学引入公允价值作为计量属性以及公允价值的涵义进行了阐述。
Since the fair value was first introduced in China in 1997, people begin to discuss the applicability of this new measurement attribute in our country.
我国自1997年首次提出公允价值后,人们便纷纷讨论这种新的计量属性在我国是否适用。
Accounting measurement is the core function of accounting system, the choice of accounting measurement attribute is the basis of accounting measurement.
会计计量是会计系统的核心职能,而计量属性的选择又是会计计量的基础。
Then we illustrate that the uncertain characters of asset securitization make the traditional measurement attribute-historical cost difficult to measure it reasonably.
而资产证券化的不确定性的特征使传统的计量属性——历史成本难以对其进行合理地计量;
Using attribute recognition theory and according to the measurement attribute of objective data in power quality indices, the index measurement evaluation matrix (MEM) is built.
利用属性识别理论,根据电能质量指标客观数据的测度属性建立指标测度评价矩阵。
New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform.
新会计准则广泛采用了公允价值计量属性,充分体现了我国会计准则与国际会计准则接轨的趋势。
Based on attribute measurement, attribute hierarchical model is established by analyzing judgment criterion and attribute judgment matrix.
在属性测度的基础上,通过分析判断准则和属性判断矩阵,建立了属性层次模型。
Based on attribute measurement, attribute hierarchical model is established by analyzing judgment criterion and attribute judgment matrix.
在属性测度的基础上,通过分析判断准则和属性判断矩阵,建立了属性层次模型。
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