The cost of the fixed asset can be measured reliably.
该固定资产的成本能够可靠地计量。?。
The fair value of the assets received or surrendered can be measured reliably.
换入资产或换出资产的公允价值能够可靠地计量。
So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.
因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产,采用公允价值计量能够提高会计信息的决策相关性。
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