Fair value has been widely introduced since 2006 Corporation Accounting Standard.
2006新的企业会计准则中广泛地引入了公允价值的计量属性。
With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39.
随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。
On the issue of accounting confirmation, the paper tends to adopt Continuing Involvement Approach. And as to measurement attribute, the paper proposes regarding fair value as distribution standard.
在会计计量属性的选择上，本文建议应该引入公允价值作为未被终止确认和被终止确认的两部分基础资产账面价值的分配标准；
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。
Thus much of the standard is taken up with specifying those financial assets that are to be reported at fair value and those to be reported at historical cost.
因此，许多标准是采取了那些具体的金融资产报公允价值和应报历史成本。
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.
随着我国《企业会计准则(2006)》的颁布与实施，公允价值计量属性又一次成为人们关注的焦点。
The accounting Standard was laid down to enhance the value relevance of accounting information by the introduction of Fair value so that the investors make reasonable economic decisions.
准则制定者的初衷是通过引入公允价值增强会计信息的价值相关性，有利于投资者做出合理的经济决策。
This paper researches the fair value from theory and using in China with the way of standard accountant.
本文主要从公允价值的理论和在我国运用两个方面展开对公允价值的探讨。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
To ensure high-quality information, standard-making institutions all around the world try to measure all the derivatives by fair value.
为保持信息质量的有用性，各准则制定机构都把以公允价值计量所有衍生金融工具作为目标。
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。
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。
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