FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards.
FASB已经发布“公允价值计量”准则，IASB也在积极制定单独“公允价值计量”准则。
After tracking the recent research on the calculation of fair value by IASB and FASB, this paper analyzes the key issues in this aspect.
本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。
After tracking the recent research on the calculation of fair value by IASB and FASB, this paper analyzes the key issues in this aspect.
本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。
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