...；公允价值模式；后续计量 [gap=590]Key words: Fair Value, Measurement Attributes, Investment Properties, Fair Value Model, Subsequent Measurement ...
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公允价值模式研究 Fair value model of ; fair value model study
公允价值模式运用 application of fair value model
公允价值计量模式 fair value model ; Sound Value Metric Model
公允价值会计计量模式 CO-Oerativeconomy & Science
采用公允价值模式计量的，应当同时满足下列条件。
To make a measurement through the fair value pattern, the following conditions shall be met simultaneously.
已采用公允价值模式计量的投资性房地产，不得从公允价值模式转为成本模式。
For an investment real estate that has been measured through the fair value pattern, the pattern of its measurement shall not be changed from the fair value pattern to the cost method.
“参考”所谓公允价值计量模式，就是资产和负债按照在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.
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