新会计准则中公允价值的应用探讨_会计毕业论文格式范文_毕业论文天下网 关键词： 新会计准则，公允价值，公允价值计量模式 [gap=2039]Key words： new accounting standards, fair value, fair value model
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... 公允价值计量模式 fair value model ; Sound Value Metric Model 计计量模式 Accounting Measurement Model 经济计量模式 econometric mode ...
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公允价值会计计量模式 CO-Oerativeconomy & Science
文章结合案例分析了在公允价值计量模式下投资性房地产在转换、公允价值变动计量及处置这几方面存在的问题，并提出了建议。
With examples, this paper analyzes the transformation, fair value measurement and management of investment real estate under the fair value measurement modal and raises some suggestions.
“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.
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.
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