That is not the only problem with fair-value accounting.
公允价值会计的问题还不仅于此。
Chapter five, the value accounting of environmental pollution.
第五章环境污染的价值量核算。
Is Fair Value Accounting responsible for the Financial Crisis?
公允价值计量是否导致金融危机。
Fair value accounting has emerged as a hotspot in the international accounting area.
公允价值会计是当前国际会计的热点问题。
The trading book of financial institutions will be measured under fair value accounting.
在这些非交易性金融工具中,数量最大的就是商业银行贷款。
To begin with, this paper reviews the history of the propaganda for fair value accounting.
首先,本文回顾了美国会计准则的制定机构推行公允价值的历史进程。
Critics say the practice, also known as fair-value accounting, overstates losses. See article.
评论者认为,作为著名的合理价值法,此种做法夸大了损失量。
New research suggests that the increasing reach of fair-value accounting might be a mixed blessing.
最新研究表明公允价值会计的使用范围的扩大可能是一件好坏掺半之事。
How to provide a reliable measurement for fair value remains an urgent issue for fair value accounting.
如何能够可靠地对公允价值进行计量,成为公允价值会计问题中急需解决的一个问题。
In a survey by the CFA Institute last November, 52% of investors supported fair-value accounting for all loans.
在去年11月,特许财务分析师协会的调查中,52%的投资者支持使用公允价值会计方法处理各类贷款。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
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。
The financial community believes that unique "feedback effect" in fair value accounting is the root cause of SPMC;
金融界认为,公允价值会计独特的“反馈效应”是造成次贷危机的根源;
This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
这种理论模型是对公允价值会计观念的挑战:信息越多越好。
Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.
人力资源会计;人力资源成本会计;人力资源价值会计;人力资源管理。
However, in the wrong circumstances fair-value accounting could also induce wasteful sales—of long-term, illiquid loans.
但是,在错误的情况下公允价值可能引起不经济的卖出长期非流动贷款。
Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.
公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点。
This dissertation is written in a purpose to explore the characteristics and related information of Fair Value Accounting.
本文的意义在于揭示了公允价值的特性,厘清了对公允价值的相关认识;
The researching of human resource value accounting means in China is still in a rising moment and without mature theory system.
我国对人力资源价值核算方法的研究尚处于起步阶段,还没有成型的理论系统。
Among the many issues concerning the application of fair value accounting, the issue as to measurement is under the most heated debate.
在与公允价值会计相关的诸多问题当中,争议最大的是公允价值的计量。
Sir Andrew tackled the controversy over fair value accounting, which attributes an up - to - date market value to assets and liabilities.
安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。
So put out that tax accounting outsourcing, entrepreneurs will concentrate on their own business, not to the non value accounting, tax affairs.
所以把做账报税的事情外包给北京代理记账,创业者就专心做自己的业务,不要再为这些不产生价值的做账报税事务操心。
It is fairly important for the theory and practice of fair value accounting applied in China to research on the problem of fair value accounting.
探讨公允价值会计问题,对我国公允价值会计的理论和实践有重要的现实意义。
Example: Sir Andrew tackled the controversy over fair value accounting, which attributes an up - to - date market value to assets and liabilities.
例证:安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。
Therefore, it' s necessary for the accounting community to face the deficiencies in fair value accounting and improve continuously fair value accounting.
所以,会计界应当正视公允价值会计的缺陷,并不断完善公允价值会计。
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
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