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；

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This was concluded to apply fair value and mark-to-market approach in recognition of profit and loss on those derivatives deals.

总结是以公允值和市价调整法，处理交易利润和损失的确认问题。

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As buyers are more and more realizing they are not receiving their fair share of the value inherent in their personal data, the timing for an alternative approach to advertising-supported models is ideal.

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