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。
Fair value has been widely introduced since 2006 Corporation Accounting Standard.
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。
Among the many issues concerning the application of fair value accounting, the issue as to measurement is under the most heated debate.
新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
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