With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
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。
In practice, nearly 40% of life insurance companies' assets are at fair value measurement, but the liability is still accounted at face value.
实践中，寿险公司有近40%的资产以公允价值计量，而负债实际上主要仍以账面价值计量。
Compensation under the share appreciation right is measured based on the fair value of the liability incurred and is expensed over the vesting period.
由股票增值权产生的职工薪酬以本公司承担的负债的公允价值计量，并在等待期内费用化。
Compensation under the share appreciation right is measured based on the fair value of the liability incurred and is expensed over the vesting period.
由股票增值权产生的职工薪酬以本公司承担的负债的公允价值计量，并在等待期内费用化。
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