... 公允价值级次 Fair value Hierarchy 公允价值计量研究 Fair Value Measurement Study 公允价值法 fair value method ; fair value approach ...
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第四章，公允价值计量研究。
本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。
After tracking the recent research on the calculation of fair value by IASB and FASB, this paper analyzes the key issues in this aspect.
新的《企业会计准则》发布后，公允价值的有效、公允计量一直是学界研究的重要课题。
Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied.
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